Zeszyty naukowe
Autor: Michał Poszwa 265
Strony: 265-274
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DILEMMAS FOR THE DETERMINATION OF COST OF INCOME TAX BILL

Summary
Element of the settlement of income tax is the income account. The income account shall be determined, inter alia, the costs of revenues . These costs should be identified and then grouped together, accounted for and calculated in accordance with the regulations, specific business and profitability for the taxpayer. Establishing rules for determining the tax cost can be difficult and risky for the taxpayer.