Dochód a wynik finansowy brutto w warunkach autonomii prawa bilansowego i podatkowego w Polsce

Abstract

Accounting law and tax law autonomy in Poland, suggests that the principles of measuring the profit before tax and income tax are divergent relative to each other. Analyzing the accounting and tax rules, it appears that the rules for determining income tax are related to accounting regulations. This article aims to provide general relationships: linkages and differences between the principles of measurement of income tax and profit before tax.