Podatek dochodowy w skonsolidowanym sprawozdaniu finansowym grupy kapitałowej
Income tax in the context of information provided in consolidated statements

Summary/Abstract: In the circumstances of globalisation, issues concerning economic entities joining together to form capital structures are constantly gaining in significance. Motives for economic entities to join together vary and depend on, among other things, the size of the economic entity, type of activity conducted or the manner in which the corporate group is created. Presentation of the situation in a corporate group constitutes valuable source of information for users of consolidated financial statements. Issues related to income tax are of particular significance. The effective rate of taxation of the financial result of a corporate group differs from the statutory rate.

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