In this light, it is envisaged to give taxpayers an allowance for growth and investment according to which increases in a taxpayer's equity should be deductible from its taxable base subject to certain conditions.
V zvezi s tem je predvideno, da davčni zavezanci prejmejo ugodnost za rast in naložbe, v skladu s katero bi se moralo povečanje njihovega lastniškega kapitala pod določenimi pogoji odbiti od njihove davčne osnove.