| Autor: Marcin Adamek | 13 |
Strony: 13-22
pełen tekst
ACCOUNTING ASPECTS OF LOCAL TAX LIABILITY LIMITATIONS BY LAPSE OF TIME IN SELF-REGULATED TAX AUTHORITIES
Summary
Accounting for local taxes in Poland is an integral element of budget accounting. Tax accounting is closely related to the tax institutions under the rules of the Tax Law. Limitation of tax liability by lapse of time is one of those institutions requiring an adequate reflection in the accounting books of the tax authorities, while ensuring the clarity and transparency of records.
pełen tekstACCOUNTING ASPECTS OF LOCAL TAX LIABILITY LIMITATIONS BY LAPSE OF TIME IN SELF-REGULATED TAX AUTHORITIES
Summary
Accounting for local taxes in Poland is an integral element of budget accounting. Tax accounting is closely related to the tax institutions under the rules of the Tax Law. Limitation of tax liability by lapse of time is one of those institutions requiring an adequate reflection in the accounting books of the tax authorities, while ensuring the clarity and transparency of records.