Wpływ obciążeń podatkowych na politykę rachunkowości
Accounting policy in the context of taxes

Summary/Abstract: The article explores a very important issue connected with accounting policies in an economic unit. Each company pays taxes on sales as well as on income. The accounting system in an enterprise should be so designed as to enable the record-ing of the transactions in such a way as to be able to easily check the value of taxes paid whenever necessary.

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