country A	country B				Ex.1				
	CIT	40%	10%								
	input	300	600				Gross wage	" 1,320,000    "			
TP											
scenario a:	550						Employment benefits (adjustments)				
scenario b:	350						1.	" 108,000    "	taxable income		
							2.	" 32,400    "	taxable income		
	Profit margin	250	50				3.	 -      	exempted income		
	CIT	100	5				4.	" 3,000    "	exempted income		
	Total CIT		105				5.	" 10,000    "	taxable income		
	Effective CIT		35%	scenario a			6.	" 2,495    "	taxable income	53	40
							7.	 -      	exempted income		18
							8.	 -      	exempted income		
	Profit margin	50	250					" 155,895    "			
	CIT	20	25								
	Total CIT		45				Total employment income		" 1,475,895    "		
	Effective CIT		15%	scenario b							
							Tax base deductions:				
	Tax saving in case of shift in TP from 550 to 350 is:				133%						
								mortgage interest	" 42,000    "		
											
							Tax base reduced		" 1,433,895    "		
											
							SHI by Vladimir				
								" 162,348    "			
											
							SHI by Sreder				
								" 487,524    "			
											
							Super gross wage 				
								" 1,921,419    "			
											
							Tax liability				
											
								" 288,213    "			
											
							Tax LIABILITY deductions:				
								personal tax deduction	" 24,840    "		
											
							Tax liability reduced				
											
								" 263,373    "			
								"tax liabity due (payable, final)"