Przesłanki uwzględnienia podatku dochodowego od zysków inflacyjnych w rachunku kosztów przedsiębiorstwa
Income Tax on Inflationary Profits as an Essential Element of a Company’s Full Cost Accounting

Summary/Abstract: The work is theoretical in nature. It examines the effect of income tax on inflationaryprofits on full cost accounting of a company. The results of the analysis indicate the need to takethis cash expenditure into account when calculating the full cost of manufacturing operationsof a company. As a consequence of this fact, the present study indicates that the income tax oninflationary profit should also be taken into account in the analysis of the break-even point, whichmay have a significant impact on the assessment of the actual level of profitability of manufacturingoperations under inflationary conditions. Although the work is theoretical in nature, its results canbe directly implemented in a company immediately after the onset of inflation in the economy.

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