Abstract

The tax law is relatively autonomous. However, the comprehensive understanding of the tax law is nowadays possible actually only with the simultaneous good knowledge of other legal acts the tax law refers to. One of such relatively new regulations is the Act of 1 March 2018 on counteracting money laundering and terrorist financing. There are certain normative linkages between the tax acts, in particular the Corporate Income Tax Act of 15 February 1992 and the Personal Income Tax Act of 26 July 1991 vs Anti-Terrorism Act. Regulating the institution of the beneficial owner the latter may in certain cases lead to confusing this institution with the actual owner regulated as an institution in both tax acts. Therefore, it is worth comparing the institution of beneficial owner and actual owner of receivables to see the fundamental differences between those legal institutions and verify whether there are any similarities or common points between them.The comparative analysis took account of the following issues: legal basis and essence of both definitions, the substantive criterion, the entity authorized in matters concerning each of the compared institutions, the issue of voluntary disclosure with respect to non-fulfilment of the duties associated with the institutions of beneficial owner and actual owner, the possibility of being subject to individual interpretation. The article is of a purely comparative nature and its main purpose is to show a synthetic picture of the problem.