Regressive taxation – within the meaning, given by the Tax Law, this taxation delivers bigger percentage of Capital Gains tax for lower profit acquired. Its rate decreases as the profit increases. For example where the profit is big amount, the tax is smaller percentage. In other words, the taxation differs for the various profit groups. For example, people who earn up to 100 000 dollars per year, pay bigger percentage Capital gains. Tax payers, who earn more than ten million dollars, pay less percentage of Capital Gains.