The relationship between accounting and taxation in Poland
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.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 5 (1996)
Issue (Month): 1 ()
|Contact details of provider:|| Web page: http://www.tandfonline.com/REAR20 |
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/REAR20|
When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:5:y:1996:i:1:p:883-897. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty)
If references are entirely missing, you can add them using this form.