Two countries with best taxation systems Klaudia Mierzejewska Klaudyna Dzieniowska.

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Presentation transcript:

Two countries with best taxation systems Klaudia Mierzejewska Klaudyna Dzieniowska

in this world nothing can be said to be certain, except death and taxes

Agenda 1.Tax Competitiveness Index 2.Estonian taxation system 3.Taxation System in New Zealand

Tax Competitiveness Index corporate income taxes individual taxes consumption taxes property taxes treatment of foreign earnings

ESTONIA

CORPORATE INCOME PERSONAL INCOME 20% of taxable income VAT 20% /9%/0% SOCIAL 33% = 20% + 13% OTHER Land tax Excise duties Heavy goods vehicle tax Gambling tax

no gift, inheritance or estate taxes!

NEW ZEALAND

CORPORATE INCOME PERSONAL INCOME depends on earnings GOODS AND SERVICES TAX 15% SOCIAL ACC 1.45% OTHER Land tax Excise duties Fringe benefit tax Gambling tax

no inheritance, general capital gains, social security or payroll taxes!

Thank you for your attention!