Koncepcja podatkowego rachunku zysków i strat
Proposal for tax-oriented income statement

Summary/Abstract: The article presents the author’s proposal for tax-oriented profit and loss statement which shows the performance of an entity in the fiscal environment. The construction of such a statement allows, on the one hand, to make quick and efficient calculation of income and current income tax liability, and on the other hand – it is a useful analytical tool that assists the decision making process in a company. This is possible due to distinction between different sets of transactions that create accounting profit and taxable profit, which enables identification and analysis of relevant differences in particular types of a company’s activities and shows their range and extent.

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