The Impact of the Tax Burden on the Company’s Accounting System Cover Image

Wpływ obciążeń podatkowych na system rachunkowości przedsiębiorstwa
The Impact of the Tax Burden on the Company’s Accounting System

Author(s): Bronisław Bryl
Subject(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.

  • Issue Year: 2015
  • Issue No: 120
  • Page Range: 5-18
  • Page Count: 14
  • Language: Polish
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