Book-tax conformity in Polish private companies

The purpose of this paper is to identify whether financial income differs significantly from the tax base in Poland and what determines these differences between accounting and taxable results in Polish private entities that are not listed on the stock exchange. In this paper, besides examining the...

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Bibliographic Details
Main Author: Anna Białek-Jaworska
Format: Article
Language:English
Published: Rada Naukowa SKwP 2016-12-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0009.7453