Optymalizacja podatkowa a problemy rzetelnego prowadzenia ksiąg rachunkowych
Optimalization of taxation in the context of reliable book-keeping
Author(s): Andrzej JackiewiczSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: optimalization of taxation; change of amortization rates; change of amortization methods; simplified advance payments; sale of receivables
Summary/Abstract: The aim of the article is to present selected examples of optimalization of taxation on the background of legal regulations and reliable book-keeping. The author analyzes changes of amortization rates and their influence on tax costs, simplified methods of advance payments of corporate income tax and sale of receivables. The novelty of the article is manifested in the considerations which are the effect of author's experience as a judicial expert injudicial business processes.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2014
- Issue No: 68
- Page Range: 9-15
- Page Count: 7