Odroczony podatek dochodowy w praktyce zarządzania polskich jednostek
Deferred income tax in the management of Polish enterprises

Summary/Abstract: The article is devoted to the analysis of the ways of using the income tax allocation in Polish firms. It presents the results of empirical researches, carried out by the survey method. The research proved that the deferred tax is not actively used in the management in Polish businesses, especially the smali ones. One of the reasons is the fact that it is quite a new financial instrument (accounting for income taxes was introduced to Polish law in 1995 and the liability method - 5 years ago). The author anticipates that the role of the deferred tax in management will soon gain both popularity and significance, but to achieye this, intensive educational efforts are necessary.

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