KORELACJA NORM RACHUNKOWOŚCI I ZASAD OPODATKOWANIA PODATKIEM DOCHODOWYM OD OSÓB PRAWNYCH, Z UWZGLĘDNIENIEM „ESTOŃSKIEGO” CIT
CORRELATION OF ACCOUNTNG STANDARDS AND CORPORATE INCOME TAX RULES, INCLUDING "ESTONIAN" CIT

Summary/Abstract: Taxes and accounting perform definite functions specific to them. The functions performed bytaxes are divided into fiscal and non-fiscal. The fiscal function is considered to be the primaryfunction of taxes, as the main task of taxes is to ensure the inflow of cash to specific budgets.Accounting, in turn, has a superior function which is the information function. This function issubordinate to the following functions: statistical, analytical or control. The implementation ofthe information function in accounting is aimed at fulfilling the basic accounting task, i.e. presentinga faithful picture of the activities of each entity. Taking into account the various goalsand functions set for accounting and taxes, the question arises: what are the relationships betweenaccounting and taxation rules in Poland and what might this mean for entrepreneurs?This publication analyzes the dependence of accounting standards with tax law in the field oftaxation with corporate income tax (CIT), taking into account the current legal status in Poland.In order to present the key issues of the topic under consideration, to explain particularly importantdependencies and correlations between the components of the problem, mainly the analysisof the literature was used, especially the provisions of the law - the Accounting Act and theCorporate Income Tax Act, and the descriptive method. The answers to the research questionswere obtained. The conducted analysis shows mainly that corporate income tax payers mustkeep accounting books when making their settlements with the tax office. This obligation resultsboth from the provisions of the Accounting Act and the Corporate Income Tax Act. The legislatorattaches great importance to the data generated from the accounting system in tax settlements.This applies both to taxation of the taxpayer with corporate income tax according togeneral rules and the flat-rate form introduced in 2021, the so-called "Estonian" CIT tax. Therefore,it should be pointed out that in Poland there is no full autonomy between the tax law in thediscussed tax and accounting. Therefore, the current question arises whether the rules for calculatingCIT tax should not be even closer to accounting?

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