Ewolucja podatku korporacyjnego w Wielkiej Brytanii w kontekscie funkcji obciążeń fiskalnych
The evolution of Corporation tax in Great Britain in the context of the tax law

Summary/Abstract: This paper presents the deveiopment of the tax doctrine in Great Britain and causes of the evolution in the field of the construction of taxes and their functions from the viewpoint of the interests of the state, the entity carrying the tax burden and the methods and instruments for effectiye stimułation of efficient operation of enterprises. The preseąuisite for the growth of an entity is its ability for continuing its existence. As the goig concern postułate should apply not only to the accounting law but ałso to tax regulations, the focus of the paper is on the British soludon, in which both the systems meet this reguirement. The autonomy of the accounting law and the tax system represents one of the primary characterististcs of the eountries with developed capital markets. Polish legislators are faced with a difficult problem of creating rational financiał and accounting systems which, because of the state of the Połish economy, would meet the expectations regarding effecdve fiscal interventionism and would mduce the inflow of foreign capital.

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