| Autor: Karolina Rybicka | 295 |
Strony: 295-308
pełen tekst
FINANCIAL RESULT AND TAX INCOME IN SMES – THEORETICAL AND PRACTICAL ASPECTS
Summary
The tax system is shaped by the economic and social system of the given country. The tax is the main tool of economic policy of each country, because it has a significant impact onthe economy, and on the taxpayers. Each business unit is obliged to pay various taxes and fees under current rules. Socio-economic transformation in Poland, which took place in the late 80-ties and 90-ties caused also the transformation of tax system. One of the main objectives of reforms that need to be changed was a general income tax. The Corporate Income Tax Act is the basic legal act regulating taxation of corporate income derived from business activities. The aim of this paper is to show the influence the effects of taxation on financial result and to determine the differences between the result doming from accounting and taxation.
pełen tekstFINANCIAL RESULT AND TAX INCOME IN SMES – THEORETICAL AND PRACTICAL ASPECTS
Summary
The tax system is shaped by the economic and social system of the given country. The tax is the main tool of economic policy of each country, because it has a significant impact onthe economy, and on the taxpayers. Each business unit is obliged to pay various taxes and fees under current rules. Socio-economic transformation in Poland, which took place in the late 80-ties and 90-ties caused also the transformation of tax system. One of the main objectives of reforms that need to be changed was a general income tax. The Corporate Income Tax Act is the basic legal act regulating taxation of corporate income derived from business activities. The aim of this paper is to show the influence the effects of taxation on financial result and to determine the differences between the result doming from accounting and taxation.