The influence of changes concerning the correction of costs implemented by the reduction of certain administrative burdens on the tax risk of enterprises
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 1
Abstract
The Polish tax system has been changed very frequently. New provisions were implemented into income taxes by the Act on reduction of certain administrative burdens in economy since the begin of 2013. The aim of the article is the valuation of influence of provisions concerning the correction of costs on the tax risk of enterprises. The rules of correction of common costs and depreciation were described. The numerous problems of interpretation of new provisions were presented. The area of tax risk caused by new rules were indicated. The ways of reduction of tax risk involved with correction of costs were given.
Authors and Affiliations
Radosław Witczak
Keywords
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- EP ID EP104862
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