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Zarządzanie polityką rachunkowości w aspekcie prawa podatkowego

100%

Stępień M.

Studia Ekonomiczne

2014

vol. 201

327-336

Enterprises, presenting the achieved results and their financial standing, follow the superior accounting principles shaped by theory and practice, ensuring quality traits of the information under discussion. The accounting system, based on the balance sheet law, provides multiangular pieces of information, which are also used in settlement of business entities against the fiscal environment. Tax law, regulating the fiscal environment of an enterprise, serves mainly the fiscal purposes of the state. Basing on the accounting system, it differently regulates the basic notions used to determine the revenue of an entity. It makes use of economic variables in order to display the tax result achieved by a business entity, imposing the manner of valuation and the presentation of income and costs. The aim of the article was to present the output of the law theory with reference to shaping tax principles in comparison to the principles of bookkeeping. It has been demonstrated that the lack of precise specification of basic economic categories, among which there are the notions of income and costs, without the principles constituting the methodology of measuring the exploitation of resources in tax law, attributes the issue under discussion to an unstable and subjective platform for the valuation and presentation of basic economic figures. The great majority of the analysed business entities take into consideration tax regulations in the identification of income and tax costs. Due to the fact that the aims of the tax system do not overlap with the aims and principles of the balance sheet law, it seems justifiable to seek solutions implementing the principles created in the theory of tax law, which may constitute a stable base for building an effective tax system. Balance sheet law, constituting a system of reliable information about the basic economic data typical of business entities, should be correlated with a stable and well-founded tax system, which should contribute to the unification of the principles of creating one of the most basic economic variables, to which the information about the achieved results (income) by business entities belongs.

Transformacja polskich rozwiązań prawnych dotyczących rozrachunków na tle rozwoju rachunkowości międzynarodowej - wybrane problemy

100%

Wszelaki A.

Studia Ekonomiczne

2014

vol. 164

187-198

Settlements, as one of the most important issues in accounting, have been regulated in the Law on Accounting and Accounting Standards individual records. Statutory regulations concerning the duties and obligations have changed since 1994 in the wake of the IAS solutions such as their definition, but many issues remain to be clarified. The differences in the recognition and measurement principles of settlements under Polish law and international accounting standards, may lead to the subsequent difficulties of comparability of financial statements.

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2 Studia Ekonomiczne

1 Stępień M.

1 Wszelaki A.

2 2014

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Zarządzanie polityką rachunkowości w aspekcie prawa podatkowego

Transformacja polskich rozwiązań prawnych dotyczących rozrachunków na tle rozwoju rachunkowości międzynarodowej - wybrane problemy