Koszty uzyskania przychodów w polskim porządku prawnym – czy obecne uregulowanie jest spójne ze sposobem działania organizacji pozarządowych?
Tax-deductible costs in the Polish legal order – is the current regulation consistent with the way NGOs operate?

Author(s): Marcin Świderski
Subject(s): Law on Economics, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: tax-deductible costs; NGOs; non-governmental organizations; public benefit organizations (PBOs); tax law; Corporate Income Tax (CIT); principles of cost deduction
Summary/Abstract: The chapter aims to analyze the issue of tax-deductible costs under Polish law, with a particular focus on non-governmental organizations (NGOs). A contentious problem in the context of NGOs, especially public benefit organizations (PBO), is that their primary objective is not profit-making but the fulfillment of their statutory mission. Consequently, the application of tax regulations, including provisions on tax-deductible costs, may be ambiguous and result in practical challenges.

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