The possibilities for business development depend inmany cases on larger financial resources, which may beproblematic to form from own sources, especially indeveloping countries. Therefore both economicallydeveloped countries and developing countries struggleactively for investment flows. As a rule, the most effectivemethods are employed in order to create an environmentwhich is attractive for investments and for businessdevelopment. One of the most important factorsdetermining the attractiveness of business environment, isthe level of tax burden or, more generally, tax policy. Theopinions of politicians and researchers differ quite often:while the one part pays most attention to the income taxesof enterprises, the other part attach more importance to thelevel of capital or work taxes. Many people will, however,agree that any taxes at all contradict to the economicprinciples of business, and that they deform the economicrelationships in the market. Therefore it is highly importantto ensure that the boundary, where no stimuli are left todevelop honest business and to increase the effectiveness ofthe activities, is not crossed while one determines the taxbasis, tariffs and other conditions for assessment ofincome, work and capital.