Dylematy rachunku wyniku podatkowego
Dilemmas Income Tax Result

Summary/Abstract: Purpose – This article aims to identify and analyze the choice of tax laws related to the account tax result and, in particular, examine the possibility of forming as a result of the tax from the standpoint of minimizing the amount of liabilities and tax risks. Design/methodology/approach – The paper analyzes legal regulations relating to income taxes from individuals and legal entities. The analysis are also detailed comments legislation and tax interpretations. Findings – The article presents the areas of free assessment carried out by the taxpayer in the procedure of determining the tax. Moreover, it indicates the principles of decision making according to the criterion of the correctness of the account and tax optimization. Originality/value – Identification and analysis of areas of free assessment allows us to understand the mechanism of income tax effects on decisions made in the company and to make lawful and fiscal policy of the entity interpretation of economic events.

• Details
• Contents