1. Two countries with best taxation systems Klaudia Mierzejewska Klaudyna Dzieniowska

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

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

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

6. ESTONIA

7. 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

8. no gift, inheritance or estate taxes!

9. NEW ZEALAND

11. 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

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

13. Thank you for your attention!