Planowanie kosztów uzyskania przychodów
Planning of the tax costs

Summary/Abstract: The purpose of this article is to identify and analyze the possibilities of planning the costs of revenue generation and to determine the conditions and ways of applying them. Taxpayers may, to a certain extent, influence the amount of income tax on the result of operations. This mainly involves the generation of tax revenue, in particular by influencing revenue costs. The study used the method of analysis of the laws on personal and legal income tax in the scope of corporate taxation. The effect of the presented research is to indicate the areas of the planning of the costs of obtaining revenue, as well as the conditions and benefits that the taxpayer can achieve. The level of cost of revenue that is deducted in a given accounting period from revenues depends on both the real and financial real estate operations as well as on the settlement procedures applied. Planned and implemented ways of doing business and making the settlement of costs will reduce the amount of tax and reduce the tax risk.

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