| Autor: Marcin Stępień | 217 |
Strony: 217-226
pełen tekst
SELECTED ASPECTS OF INCOME DETERMINATION ACCORDING TO THE ACCOUNTING ACT AND TAX LAW
Summary
Economies entities when identifying business operations describe them using a description and evaluation of economic variables. The balance law is both a theoretical and practical source of universal rules and methods of evaluation and presentation of data generated by accounting system. Economic entities use tax law regulations to evaluate completed operations. Unlike the balance law it is used for country fiscal purposes mainly. On the assumption that alternative methods of resource consumption evaluation are included in the tax law, one has to take into account, that the evaluation is performed in order to fulfil general tax policy not to present reliable economic data on the financial situation of the entity and its financial results. Underspecific economic categories used by the tax law additionally increases the evaluation subjectivity. The constitution of tax law rules, although they are theoretical now, could similarly to the accounting regulations, give the economic data generated by the accounting system a universal character, which seems to be the right tendency.
pełen tekstSELECTED ASPECTS OF INCOME DETERMINATION ACCORDING TO THE ACCOUNTING ACT AND TAX LAW
Summary
Economies entities when identifying business operations describe them using a description and evaluation of economic variables. The balance law is both a theoretical and practical source of universal rules and methods of evaluation and presentation of data generated by accounting system. Economic entities use tax law regulations to evaluate completed operations. Unlike the balance law it is used for country fiscal purposes mainly. On the assumption that alternative methods of resource consumption evaluation are included in the tax law, one has to take into account, that the evaluation is performed in order to fulfil general tax policy not to present reliable economic data on the financial situation of the entity and its financial results. Underspecific economic categories used by the tax law additionally increases the evaluation subjectivity. The constitution of tax law rules, although they are theoretical now, could similarly to the accounting regulations, give the economic data generated by the accounting system a universal character, which seems to be the right tendency.