PROBLEM ROZBIEŻNOŚCI PRAWA BILANSOWEGO I PODATKOWEGO W ZAKRESIE KATEGORII KOSZTÓW
THE PROBLEM OF DIFFERENCES OF BALANCE SHEET LAW AND TAX LAW IN THE CATEGORY OF COSTS

Summary/Abstract: Operating a business is tied to incurring costs whose economic content is varied. In the view of balance sheet law, the notion of costs is a wider classification as opposed to how tax law views costs, i.e. only the costs for generating revenue, or maintaining thereof, or insuring said revenue source can be recognized. The article identifies sample differences between tax law and balance sheet law in the area of costs, highlighting current complications in establishing properly defined income taxes. The concept of costs for generating revenue as seen by tax law provokes numerous discussions and controversy by the practitioners of business. The objective of the article is to identify the structure of revenue costs as seen by taxpayers using accounting records. The research includes the examination of pertinent literature, the analysis of applicable laws and of administrative court decisions, and consideration of the tax authorities’ opinions.

• Details
• Contents