WYDATEK – KOSZT UZYSKANIA PRZYCHODÓW
EXPENDITURE – TAX DEDUCTIBLE COSTS

Summary/Abstract: Taxes are an important element of the functioning of every enterprise. Taxes are on the one hand the main source of state revenue, and on the other, one of the most important factors determining the decisions of entrepreneurs (taxpayers). The subject of this article is the analysis of the meaning of cost (used in literature, in economic sciences, accounting rules, and in tax law). The authors point out the problem of definition, difference and contradiction of its understanding in theory and practice. The lack of precise rules, in particular referring to tax deductible costs is, according to the authors, one of the most important reasons for recognizing the Polish tax system as complicated. The research methods used in this study were the analysis of the law, the method of description, deduction and synthesis.

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