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Amortyzacja podatkowa a amortyzacja bilansowa

100%

Fiałkowska K.

Studia Prawno-Ekonomiczne

2011

vol. LXXXIV (84)

101-115

Amortization of assets allows the business to allocate a total amount from each accounting period due to the consumption of fixed assets over time. The useful economic life of the asset is an important factor here, it determinates the years in which the company will be able to produce a return of costs. There are various methods of amortization available but that isn’t the reason why depreciation tends to create many difficulties. The main aim of this article is to discuss the differences and the similarities between amortization done on the basis of tax legislation on one side and accounting on the other. My analysis outlines the most important problems with which most of corporations come in contact when running a company. Amortization is one of the options offered by the legislation which is used to decrease the company’s costs. This process takes a lot of practice in interpreting tax regulations and accounting principles. The main problem arises because both tax regulations and accounting regulations require to conduct two different types of records for two different purposes. On one hand, the goal is to fulfill the obligations imposed by corporate incorporate tax. On the other, we are dealing with activities that give us information about the financial situation and development opportunities of the company. A thorough analysis of the rules gives a clear picture of disparity in the regulation of depreciation of fixed and intangible assets. Common practice shows that you can keep records of fixed assets and intangible assets subject to amortization for accounting purposes, and then use that information within the requirements imposed by tax regulations. A well supported plan of ways how to conduct a business can support this thesis. Therefore, a full knowledge of both kinds of regulations as well as experience are necessary. It allows the business to make the most economic decision when it comes to choosing the method or time of amortization etc.

Podatkowy kapitał amortyzacyjny – zarys problemu

84%

Iwin-Garzyńska J.

Studia Ekonomiczne

2018

vol. 358

93-102

Celem artykułu jest podkreślenie znaczenia podatkowego kapitału amortyzacyjnego w finansach przedsiębiorstw, ze szczególnym uwzględnieniem problematyki kształtowania wartości amortyzacji podatkowej przez system prawa podatkowego. W opracowaniu wykorzystano metodę analizy literatury oraz krytycznej analizy norm prawa podatkowego, zapisów ustawy o podatku dochodowym od osób prawnych. W wyniku przeprowadzonych badań przedstawiono istotę podatkowego kapitału amortyzacyjnego jako oszczędności na płatności podatku dochodowego. Wartością dodaną publikacji jest oryginalne przedstawienie podatkowego aspektu amortyzacji w kontekście istoty kapitału i podatku dochodowego.

The purpose of the article is to emphasize the importance of tax depreciation capital in the corporate finance with particular emphasis on the issues of shaping the value of tax depreciation through the tax law system. The publication used method for the analysis of literature and critical analysis of the norms of tax law, the provisions of the Law on Corporate Income Tax law. As a result of the conducted research, the essence of tax depreciation capital was presented as savings on income tax payments. The added value of the publication is the original presentation of the taxation aspect of depreciation in the context of the essence of capital and income tax.

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1 Studia Ekonomiczne

1 Studia Prawno-Ekonomiczne

1 Fiałkowska K.

1 Iwin-Garzyńska J.

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Amortyzacja podatkowa a amortyzacja bilansowa

Podatkowy kapitał amortyzacyjny – zarys problemu