LIMITOWANIE KOSZTÓW W RACHUNKU WYNIKU PODATKOWEGO
LIMITING TAX COSTS

Summary/Abstract: The aim of the article is to assess the mechanism of limiting the amount of costs that can be included in the tax result. This method of reducing the value of tax deductible costs is applied to the ever-wider scope of the subject. This results from the legislator’s efforts to reduce the erosion of the tax base and aggressive optimization. The study uses the method of analysis of the content of legal acts, publications on the discussed problem and knowledge gained through own observations. In particular, an analysis of the consequences of these restrictions for taxpayers was made, consisting in increasing the effective tax rate, administrative costs and tax risk. The use of the parametric mechanism creates a decision problem for the taxpayer, the essence of which is to minimize the negative consequences of restrictions on the recognition of costs. Identification of the ways of limiting the costs of obtaining revenues will allow the assessment of the impact of restrictions on the situation of the taxpayer and taking by him/her possible actions reducing negative consequences.

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