Rzetelność ksiąg rachunkowych w orzecznictwie sądów administracyjnych
Accuracy of accounting books in the jurisprudence of administrative courts

Summary/Abstract: Accounting books are a basic tool of the accounting system that enables both the preparation of financial statements and the measurement of the tax base. According to accounting and tax regulations, accounting books should be reliable, that is, reflect the actual state and correct, which means that all business operations are correctly recorded in them, enabling timely preparation of financial statements and tax returns. The tax authority shall not consider accounting books as evidence, if they are kept unreliably or incorrectly. The objectives of the article are as follows: to explain a meaning of reliability and the correctness of book accounts for accounting and taxation pourposes, and to present most frequent reasons for disputing the reliability of accounting books by tax authorities. The literature and legal acts analysis and the analysis of court decisions were used as the research tools.

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