Koszty finansowania dłużnego w rachunku dochodu podatkowego
Debt Financing Costs in the Tax Income Account

Summary/Abstract: Purpose – The aim of the article is to analyze tax regulations and their consequences regarding lim-iting the costs of debt financing in the tax income account. Design/Methodology/approach – The subject of the analysis are the provisions of the Act on Cor-porate Income Tax as well as the provisions of the EU Council Directive on counteracting tax avoidance practices. The study uses a method of critical analysis of literature and source materials. Findings – The effect of the analysis is to assess the implementation of the provisions of the EU Council Directive in the field regarding the recognition of costs of debt financing and the assess-ment of the impact of new regulations on the operation of companies. Originality/value – Knowing the mechanism of limiting the recognition of debt financing costs will allow for appropriate adjustment of taxpayers and inclusion of higher costs and additional risk in the decision-making process.

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