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The Specificity of the Accounting and Tax System and the Importance of a Limited Partnership on the Example of the Economy of the Republic of Poland

In: Regulation of Finance and Accounting

Author

Listed:
  • Artur Jastrzębowski

    (Poznań University of Economics and Business)

  • Marek Wierzbiński

    (Poznań University of Economics and Business)

Abstract

This chapter aims to present the specifics of the operation of limited partnerships in Poland in terms of tax and accounting and to determine the attractiveness of this form of business for entrepreneurs. At the beginning, the history of creation and contemporary understanding of the essence of a limited partnership are presented. Then, the authors focus on the conditions for the functioning of this legal form in the context of the specificity of the accounting system, with particular emphasis on concerns related to the recognition of the company’s capital. The last part analyzes the actual level of use of a limited partnership form in Poland. The conducted analysis showed that the number of companies organized in this way is systematically growing in Polish conditions as well as capital-information gap. The work is prepared with the use of literature analysis methods and Polish regulations regarding the functioning of companies. A detailed analysis of statistical data is made in the empirical part.

Suggested Citation

  • Artur Jastrzębowski & Marek Wierzbiński, 2022. "The Specificity of the Accounting and Tax System and the Importance of a Limited Partnership on the Example of the Economy of the Republic of Poland," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Regulation of Finance and Accounting, chapter 0, pages 313-330, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-99873-8_25
    DOI: 10.1007/978-3-030-99873-8_25
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