Podatkowe oddziaływanie na politykę rachunkowości
Tax impact on accounting policy

Author(s): Artur Jastrzębowski, Dawid Obrzeżgiewicz, Jarosław Szyszka
Subject(s): Economy, Business Economy / Management, Micro-Economics, Economic policy, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Marketing / Advertising, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: polityka rachunkowości;opodatkowanie;wycena;
Summary/Abstract: The authors discuss the practical impact of solutions used in tax law on the accounting policy of entities which keep accounting books. The purpose of this chapter is to verify whether entities adopt and include in their accounting policies solutions resulting from specific provisions of tax law. Discussing the basic differences between accounting and taxation systems, the authors point to the basic theoretical distinctions in the process of identification, valuation and recognition of economic operations. To achieve the research goal they detail the differences in the valuation principles of both legal systems, which are disclosed in the entities’ accounting policies. Using five case studies, they analyse the accounting policies of entities from various industries, presenting the use of tax valuation methods inthe accounting policies.

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