This paper analyzes how the introduction of a dual income tax can affect the tax planning opportunities available to taxpayers today in personal income tax and the corporation income tax. The paper shows that the dual income tax allows some tax planning strategies in the sphere of the family, in the election between financial and real assets investments, in the choice of organizational form of the business and in investment and financing strategies.

Key words: Dual income tax, tax planning.
JEL classification: H24, H25, H31, H32.