Źródła przychodów a konstrukcja rachunku wyniku podatkowego
The sources of revenue vs. the construction of the tax result account

Summary/Abstract: The aim of the article is to analyze the consequences of distinguishing sources of revenues obtained as part of business operations for the procedure and organization of the tax result account. The subject of the analysis are the provisions of the Act on Corporate Income Tax. Taxpayers determine the taxable income taking into account the areas of activity, income from which must be determined separately. In particular, it is necessary to separate the revenues and costs defined as capital and other gains. The article uses the method of analysis of legal regulations and literature on the subject. The result of the research is the identification and analysis of revenues classified to individual sources, as well as the analysis of the consequences of their separation for the procedure of determining costs. The tax deductible costs should be allocated to the source of income on the basis of source documents and settlements. This will allow correct determination of income from a given source.

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