Koszty a polityka wykazywania dochodów
Costs vs. policy of income disclosure

Summary/Abstract: The aim of this article is to present and analyze chosen instruments of income tax shaping. Attention focused on the tax costs. Conducting by the taxpayer the policy of income disclosure consists to a considerable extent in the modeling the amounts and the moment of recognition of deductible costs. The subject research in the article are statutory provisions on income tax from individuals and legal entities, as well as comments and interpretations. As part of the account of the tax result tax deductible costs are determined. The costs for a given period affect the amount of income, and thus the amount of VAT. Taxpayers can consciously affect the amount of income as reported inter alia, the impact on costs. It involves the use of tax rights and choice in shaping the course of economic events. Some of the instruments of tax apply to the so-called freedom of choice, which means not only a chance to obtain a tax benefit, but also a risk of tax.

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