Abstract
The legislation on business income is extremely complex, both due to the number of provisions that compose it, as well as the difficulties encountered in constructing their objective and scope of application. The actions taken in connection with the introduction of the international accounting standards and the revision of the national ones, while aiming to compress the sphere of action of the tax rules to increase the importance of the accounting rules, have caused a further burden, inserting into it new subsets of rules for distinct subjective categories. The enabling law does not seem to move away from this scheme. In it we find the intent to weaken the tax rules, but we also find the sectoral perspective, which directs towards the formation of further subsets of rules intended to cause an overlap of rules rather than their replacement.