Wpływ nieściągalnych wierzytelności na podstawę opodatkowania podatkiem dochodowym – wybrane problemy
The impact of uncollectable debts on the basis of income tax – selected issues

Summary/Abstract: Rulings of administrative courts, tax authorities’ positions and views presented in the doctrine justify the thesis that in Poland there are no sufficiently precise legal standards regulating in income tax the effects of events which have as their object receivables. Due to the fact that receivables are a natural element of economic life, legal uncertainty can be considered as the major deficiency of the entrepreneurs’ income taxation system in Poland. The purpose of this article is to identify the legal and economic determinants affecting the value of uncollectable debts, which (when qualified as the revenue earning costs) have a significant impact on the amount of taxable income tax base. The article presents arguments justifying the necessity of a change in current tax regulations.

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