Dokumentowanie operacji gospodarczych w celach podatkowych a dowody księgowe
Accounting Documents in Documenting of Business Transactions for Tax Purposes

Summary/Abstract: Purpose – The aim of the article is to compare the legal regulations concerning the documentation of business transactions with particular emphasis on the relationship between tax and balance law and the critical analysis of individual interpretations in this area. Design/methodology/approach – Comparative analysis of legal acts, analysis of individual interpretations and jurisprudence, use of induction and deduction methods and case study. Findings – An analysis of individual interpretations and case law indicates that in some cases the provisions of the Accounting Act may shape the tax situation of an enterprise. Despite this, the authors take the view that the Accounting Act is not a tax law and therefore should not be subject to interpretation by the Minister of Finance. Originality/value – The paper demonstrates that the Minister of Finance in his interpretations goes beyond the statutory mandate, which may have an impact on business decisions. The implications of the individual accounting choices for the sphere of tax documentation are also indicated.

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