Finansowe i rachunkowe oblicze podatku
The finance and accounting features of tax

Summary/Abstract: Purpose - Illustrate what is the tax as a financial category in relation to the science and practice of accounting, particularly accounting books, thereby directly affects the quality of the financial statements of the enterprise. Design/methodology/approach — Literature review, analysis of tax and accounting and law and cases. Findings — As a result of the study presented definition of the tax in the light of the science of finance and accounting. Originality/value — Original presentation of the definition the tax in the context of the quality of finance companies in the financial statements.

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