Koszty uzyskania przychodów nauczycieli akdemickich z tytułu praw autorskich
Tax deductible expenxes of academics' copyrights

Summary/Abstract: Purpose – An overview of legal regulations and internal university regulations about calculating tax deductible expenses. Design/Methodology/approach – In the study the method of the analysis of source material and logical reasoning were used. Findings – Pointing to these rules and postulates which should be taken into consideration while formulating internal university regulations about tax deductible expenses of academics' copyrights Originality/value – The development of rules, which will be uniform and accepted by all universities, will decrease the tax risk.

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