The relationship between the business and the budget is of paramount importance for the implementation of a standard policy for the collection of corporate tax and the accumulation of reserves for improved liquidity management. Fiscal policy is not an end in itself of economic management; rather, it must be managed in a way that facilitates growth and employment. The objective of this study is to assess the level and collection of corporate income tax in Bulgaria for the period 2007–2020. Adjusting the fiscal position allows for greater freedom to finance policies that generate growth and implement measures with higher efficiency of the resource used to help the economic development of the country.