Kasowe uznawanie kosztów uzyskania przychodów – konsekwencje dla rozliczeń i zarządzania
Checkout the cost to obtain revenue recognition - impli- cations for settlements and management

Summary/Abstract: The aim of the article is to analyze the consequences arising from the use of cash basis in determining the deductible. It analyzes the impact of regulations on the recognition of tax expenses and their interpretation in two aspects − the correct income tax settlements and tax management. The research refers to the regulations on income tax on legal persons and natural persons, as well as the interpretations made by tax authorities. The result of the research is to identify the consequences for the taxpayer’s use of the cash method of determining the costs, as well as presenting the possibility of using regulations to minimize the risk of tax and the amount of income tax. The use of cash accounting rules in the process of determining the costs of obtaining revenues is an exception to the general principle of accrual. This results primarily in the need to analyze the impact of regulations on the organization of accounting procedures. In addition, it is important to identify the risks arising from the existence of a cash basis, and an indication of the potential opportunities to reduce the amount of income tax.

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