An extremely useful tool for studying and researching the new tax regulations of income tax.

As expected, the intervention of the Troika and the Memorandum in the country's governance had as an immediate consequence from mid-2010 the overturning to a significant extent, among other things, of the existing legal regime of income tax (KFE).
The extent of the modifications and additions to the relevant provisions was so extensive that for the user's information, it was necessary with this 4th edition of the study "Income Tax" to be not just an update of the previous edition, but to a significant extent the replacement of its content.
Among the new tax regulations, dominant positions are held by: the recognition as tax-exempt of the income amount of the first bracket based on receipts, the activation of annual expense documentation, the abolition of separate taxation of incomes, and the treatment of tax evasion and tax avoidance among related companies mainly operating in different countries.
It should be noted that in the preparation of this edition, an effort was made not only to include the new provisions of KFE, but also to analyze them based on the principles of fiscal theory and the case law of the courts (national administrative and the Supreme Administrative Court), without omitting, where necessary by the author, the exercise of critical assessment and proposal of appropriate regulations even "de lege ferenda".
For the above reasons, this new edition of the textbook "Income Tax, natural and legal persons", is an extremely useful tool for those involved in the study and research of this subject (educators, students, competition candidates, etc.) as well as for its implementers (lawyers, judges, accountants, employees of the fiscal administration, etc.)