Rozwój koncepcji alokacji podatku dochodowego w rachunkowości światowej – wybrane zagadnienia
Evolution of income tax allocation concept in world accounting – selected issues

Summary/Abstract: Income tax allocation is the one of the controversion areas of accounting theory and practice. For many years the income tax allocation was changing, especially in the practice of such countries on USA, UK and Canada. We can say that now the standard of this model was established. MSR 12 „Income Taxes” can be treated as generally accepted rules of accounting in the international practice today. The article presents main issues of income tax allocation model, especially explains its basic elements – allocation concepts, rules, methods and relationships between them as well as discusses the main stages of income tax allocation evolution process.

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