| Autor: Jolanta Iwin-Garzyńska | 19 |
Strony: 19-32
pełen tekst
DEPRECIATION IN POLNISHE TAX SYSTEM AND COMMON CONSOLIDATED TAX BASE
Summary
As the consequence of joining the European Union, Poland was obligated to standardize defi nitions that are essential for corporate fi nance like: revenue, income, tax cost. Among the tax costs there is also tax depreciation of fi xed assets. The goal of the article is to discuss the problem of the system of tax depreciation in the aspect of CCCTB by indicating the differences between polish system of depreciation and the system of depreciation based on CCCTB. The article presents the results of questionnaire which goal was to examine the propensity of polish fi rms to use accelerated depreciation methods. The survey was conducted as a part of project fi nanced by Ministry of Science and Higher Education.
pełen tekstDEPRECIATION IN POLNISHE TAX SYSTEM AND COMMON CONSOLIDATED TAX BASE
Summary
As the consequence of joining the European Union, Poland was obligated to standardize defi nitions that are essential for corporate fi nance like: revenue, income, tax cost. Among the tax costs there is also tax depreciation of fi xed assets. The goal of the article is to discuss the problem of the system of tax depreciation in the aspect of CCCTB by indicating the differences between polish system of depreciation and the system of depreciation based on CCCTB. The article presents the results of questionnaire which goal was to examine the propensity of polish fi rms to use accelerated depreciation methods. The survey was conducted as a part of project fi nanced by Ministry of Science and Higher Education.