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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Bibliographic Details
Main Author: J. Szlęzak-Matusewicz
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2017-10-01
Series:Финансы: теория и практика
Subjects:
Online Access:https://financetp.fa.ru/jour/article/view/53
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