Abstract

The lawmaker introduced new law regulations regarding the act on corporate income tax while setting two goals to achieve: sealing tax system and simultaneously giving new privileges to taxpayers. The analysis of amended act regulations, apart from discussing new law regulations, enabled to answer the question, which of the aforementioned goals was the “main theme” for an employer. It seems that the idea of sealing tax system through challenging tax optimization has become the main reason to make most changes in regulations covered in my research.