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Wartości wynikowe w polskim prawie podatkowym

100%

Pawlak A.

Pieniądze i Więź

2018

vol. 21

issue 3(80)

91-96

W artykule omówiono te segmenty prawa bilansowego, które mają zastosowanie w ustalaniu podstawy i wymiaru podatku dochodowego. W pierwszej części omówiono przychody i koszty z rozróżnieniem terminu ujęcia wydatków jako kosztowych oraz przychodów, w drugiej natomiast odniesiono się do kategorii podatku odroczonego.

The article discusses those segments of the balance sheet law that apply in determining the basis and amount of income tax. The first part discusses income and costs, with the distinction between the date of recognition of expenses as costs and revenues, while in the second part reference is made to the deferred tax category.

Autonomiczność polskiego prawa bilansowego względem prawa podatkowego. Jej konsekwencje dla podmiotów prowadzących działalność gospodarczą

70%

Józefczuk M.

Roczniki Nauk Społecznych

2005

vol. 33

issue 3

89-100

The text discusses the overriding rule of autonomy of the Polish accounting law with respect to the tax law that is in force, and the resulting record-keeping – settlement – finance consequences for subjects having their own businesses. In the text I include the basic definitions and sources of the accounting law and the tax law that are in force in Poland now. I point to the classifications of taxes that are in force in the Polish tax system. I discuss the aims and the rules of the accounting and tax laws being in force. I mention the three types of relations existing between the accounting and tax laws as well as a brief historical outline of the process of reaching autonomy of the accounting law with respect to the tax law. I consider the differences in calculating the financial result in the accounting law and the tax result in the tax law as well as the basic differences between the contents of the definition of the cost and income in the accounting and tax laws. Finally I give actual examples of the consequences of autonomy of the accounting law with respect to the tax law for subjects having their own businesses, especially taking into account the rules of record-keeping provided by the accounting and tax laws. I discuss the lack of clarity in the tax law, and also the growing transaction costs for units having their own businesses in Poland resulting from lack of that clarity and imposition of new duties on economic subjects by the state. I suggest a short introduction to the deferred tax as the basic tool that allows including in the accounts the differences resulting from separate treatment of the cost and income in the accounting and tax laws.

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1 Pieniądze i Więź

1 Roczniki Nauk Społecznych

1 Józefczuk M.

1 Pawlak A.

1 2018

1 2005

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Wartości wynikowe w polskim prawie podatkowym

Autonomiczność polskiego prawa bilansowego względem prawa podatkowego. Jej konsekwencje dla podmiotów prowadzących działalność gospodarczą