Rola i znaczenie ksiąg rachunkowych w polskim systemie podatków dochodowych
The Role and Significance of Accounting Books in the Polish Income Tax System

Summary/Abstract: The aim of the paper is to present the role and significance of accounting books in the Polish income tax system. This issue is analyzed in the context of both accounting law regulations and tax law, as well as certain EU projects and at the OECD forum. The scope of the considerations also includes issues related to autonomous tax records in terms of their replacement of accounting books for income tax payers.

• Details
• Contents