Dylematy księgowo-podatkowe prowadzenia ksiąg rachunkowych w SPZOZ
Accounting and Tax Dilemmas for Keeping Accounting Books
Author(s): Beata Pesta, Regina PokojskaSubject(s): Methodology and research technology, Law on Economics, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: accounting; balance right; tax law; costs; VAT tax; income; laws and regulations;
Summary/Abstract: The aim of the study is to discuss the discrepancies that arise in the application of balance sheet and tax law and different judgments of the Supreme Administrative Court and interpretations of tax offices, moreover, an analysis of the problem related to the procedure for determining the tax deductible costs in SPZOZ. The overall analysis was based on the financial results of the hospital for the last 3 years of operations, taking into account applicable provisions of balance and tax law.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 12.3
- Page Range: 73-85
- Page Count: 13
- Language: Polish