TAX-DEDUCTIBLE EXPENSES ADJUSTMENT AND FAILURE TO PAY - PRACTICAL APPLICATION AND TAX OPTIMISATION POSSIBILITIES IN POLAND
Reduction of payment backlogs issuing from failure to pay or from too long maturity dates was assumed to be effected by some provisions of the Act on the reduction of some of the administrative burden in the economy, introducing, among other things, Art. 15b of the Corporate Income Tax Act in Poland...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2017-10-01
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| Series: | Финансы: теория и практика |
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| Online Access: | https://financetp.fa.ru/jour/article/view/53 |
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| _version_ | 1849242149603770368 |
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| author | J. Szlęzak-Matusewicz |
| author_facet | J. Szlęzak-Matusewicz |
| author_sort | J. Szlęzak-Matusewicz |
| collection | DOAJ |
| description | Reduction of payment backlogs issuing from failure to pay or from too long maturity dates was assumed to be effected by some provisions of the Act on the reduction of some of the administrative burden in the economy, introducing, among other things, Art. 15b of the Corporate Income Tax Act in Poland. An aim of the considerations carried out in this article is to present the rules concerning adjustment of tax-deductible expenses and to exhibit that in the reality those regulations are a source of tax risk and cause aggravation of the financial situation of taxpayers (not only debtors). In effect, these regulations are a further instrument of the growth of budgetary revenues. |
| format | Article |
| id | doaj-art-c639d545856e4a7f851269f598b836df |
| institution | Kabale University |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| publishDate | 2017-10-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj-art-c639d545856e4a7f851269f598b836df2025-08-20T03:59:53ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892017-10-0103576310.26794/2587-5671-2014-0-3-57-6390TAX-DEDUCTIBLE EXPENSES ADJUSTMENT AND FAILURE TO PAY - PRACTICAL APPLICATION AND TAX OPTIMISATION POSSIBILITIES IN POLANDJ. Szlęzak-Matusewicz0Warsaw school of economicsReduction of payment backlogs issuing from failure to pay or from too long maturity dates was assumed to be effected by some provisions of the Act on the reduction of some of the administrative burden in the economy, introducing, among other things, Art. 15b of the Corporate Income Tax Act in Poland. An aim of the considerations carried out in this article is to present the rules concerning adjustment of tax-deductible expenses and to exhibit that in the reality those regulations are a source of tax risk and cause aggravation of the financial situation of taxpayers (not only debtors). In effect, these regulations are a further instrument of the growth of budgetary revenues.https://financetp.fa.ru/jour/article/view/53adjustmenttax-deductible expenseslate paymentspayment backlogstax optimisation |
| spellingShingle | J. Szlęzak-Matusewicz TAX-DEDUCTIBLE EXPENSES ADJUSTMENT AND FAILURE TO PAY - PRACTICAL APPLICATION AND TAX OPTIMISATION POSSIBILITIES IN POLAND Финансы: теория и практика adjustment tax-deductible expenses late payments payment backlogs tax optimisation |
| title | TAX-DEDUCTIBLE EXPENSES ADJUSTMENT AND FAILURE TO PAY - PRACTICAL APPLICATION AND TAX OPTIMISATION POSSIBILITIES IN POLAND |
| title_full | TAX-DEDUCTIBLE EXPENSES ADJUSTMENT AND FAILURE TO PAY - PRACTICAL APPLICATION AND TAX OPTIMISATION POSSIBILITIES IN POLAND |
| title_fullStr | TAX-DEDUCTIBLE EXPENSES ADJUSTMENT AND FAILURE TO PAY - PRACTICAL APPLICATION AND TAX OPTIMISATION POSSIBILITIES IN POLAND |
| title_full_unstemmed | TAX-DEDUCTIBLE EXPENSES ADJUSTMENT AND FAILURE TO PAY - PRACTICAL APPLICATION AND TAX OPTIMISATION POSSIBILITIES IN POLAND |
| title_short | TAX-DEDUCTIBLE EXPENSES ADJUSTMENT AND FAILURE TO PAY - PRACTICAL APPLICATION AND TAX OPTIMISATION POSSIBILITIES IN POLAND |
| title_sort | tax deductible expenses adjustment and failure to pay practical application and tax optimisation possibilities in poland |
| topic | adjustment tax-deductible expenses late payments payment backlogs tax optimisation |
| url | https://financetp.fa.ru/jour/article/view/53 |
| work_keys_str_mv | AT jszlezakmatusewicz taxdeductibleexpensesadjustmentandfailuretopaypracticalapplicationandtaxoptimisationpossibilitiesinpoland |