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The relationship between accounting and taxation in Poland


  • Alicja Jaruga
  • Ewa Walinska
  • Andrzej Baniewicz


The first version of this paper was based on accounting regulations promulgated in 1991, whereas the final version has taken into account the Accounting Act passed by Parliament in 1994. It makes a distinction between accounting for general purpose and accounting for income tax authorities. In consequence, the emphasis has been placed on highlighting the fundamental change in the relation between accounting and taxation which has been taking place in Poland as a result of: the first stage of transition to market economy in 1991-1994 and the radical change since 1995, which makes accounting tax independent. The introduction to the main body of the paper is provided by a presentation of the historical background, with special emphasis on an entirely different relationship between accounting and taxation under the centrally-planned economy.

Suggested Citation

  • Alicja Jaruga & Ewa Walinska & Andrzej Baniewicz, 1996. "The relationship between accounting and taxation in Poland," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 883-897.
  • Handle: RePEc:taf:euract:v:5:y:1996:i:1:p:883-897
    DOI: 10.1080/09638189600000057

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    Cited by:

    1. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    2. Craner, John & Krzywda, Danuta & Novotny, Jiri & Schroeder, Marek, 2000. "The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context," The International Journal of Accounting, Elsevier, vol. 35(3), pages 355-397, September.
    3. Katarzyna Kosmala MacLullich, 2001. "Truth and Fairness in Accounting: A Case of Polish Transition Economy," CERT Discussion Papers 0102, Centre for Economic Reform and Transformation, Heriot Watt University.
    4. Elżbieta Wysłocka, 2008. "Harmonization And Standardization Of The Accounting And Its Functions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-15.
    5. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
    6. Marek Schroeder, 1999. "A description of the contents of the long-form statutory audit reports of a sample of Polish listed companies for 1996," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 115-137.

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