Klasyfikacja i pomiar wybranych kategorii ekonomicznych w aspekcie prawa bilansowego i podatkowego
Classification and measurement of some economic categories in the aspect of balance and tax law

Summary/Abstract: Accounting, as a basic information system, aims to improve the identification of business operations, their measurement and presentation. The classification of resources and sources of financing are internally consistent with the determinants of their valuation and presentation. Tax law as an autonomous branch of law develops solutions that are designed to determine the income of a business. This branch of law, however, faces many difficulties connected with the correct identification, valuation and presentation of economic phenomena. Income tax law has been using accounting law in valuation since 2007. The scope of the implementation of accounting systems solutions seems to be so indeterminate that it does not facilitate the assessment of economic phenomena, indeed it complicates this process. This is because of selective use of the valuation methodology which consequently prevents the correct application of determinants of valuation and presentation.

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