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The Impact of the Tax Burden on the Company’s Accounting System
Author(s): Bronisław BrylSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: accounting; taxes; accounting system; accounting records
Summary/Abstract: Taxes are an issue that has a significant impact on the real economy. The aim of the article is to present the analysis of the tax burden impact on the company’s accounting system. The analysis shows that the tax burden has a very significant impact on the company’s accounting system. It affects not only accounting records but also has an influence on the balance sheet valuation of individual assets and liabilities. In this study, an analysis of regulations, deduction and synthesis were used.
Journal: Ekonomiczne Problemy Usług
- Issue Year: 2015
- Issue No: 120
- Page Range: 5-18
- Page Count: 14
- Language: Polish
