Zarządzanie kosztami podatkowymi w przedsiębiorstwie
Tax cost management in a company

Summary/Abstract: The amount of income tax financial result achieved by a company depends among others on the level of expenses recognized in the tax result. Determining the cost of the tax takes account of the relevant legal regulations. The provisions of the Income Tax Acts, however, do not precisely define the scope of costs and procedures for calculating them as a source of tax risk. This means its identifying and, if possible, also limiting. In addition, tax regulations leave some discretion to identify deductible expenses and ways of fixing the amount thereof. A taxpayer is therefore able to influence the amount of tax expense reported in the income tax result. The possibility of shaping the level of risk and the costs is the content management tax cost.

• Details
• Contents