Wariantowe określenie podstawy do opodatkowania podatkiem dochodowym z wykorzystaniem wybranych metod rachunkowości

• Authors: Leszek Michalczyk

Title variants

EN

THE ROLE OF ALTERNATIVE METHODS OF ACCOUNTING FOR FIXED ASSETS AND INVENTORIES IN DETERMINING THE BASIS FOR IMPOSING THE INCOME TAX

• Languages of publication: PL

Abstracts

EN

The article discusses the influence of balance sheet solutions on creating the basis for imposing the income tax on the grounds of being a business owner. The articles analyses only those elements of balance sheet law which allow one to achieve different outcomes of the same operations, and which are accepted by the tax law. The list of methods includes those that depreciate the fixed assets, records and disbursing of stock.

Keywords

EN

accounting; variant accounting; income tax

• Publisher: Spółdzielczy Instytut Naukowy G. Bierecki sp.j.
• Journal: Pieniądze i Więź
• Year: 2011
• Volume: 14
• Issue: 4(53)
• Pages: 132-140

Contributors

author

Leszek Michalczyk

• Uniwersytet Jagiellonski, Wydzial Zarzadzania i Komunikacji Spolecznej, Instytut Ekonomii i Zarzadzania, ul. Prof. Stanisława Lojasiewicza 4, 30-348 Krakow, Poland