The relationship between accounting and taxation in Poland

European Accounting Review

Volumn 5, Issue , 1996, Pages 883-897

  Jaruga, Alicja ^a   Waliñska, Ewa ^a   Baniewicz, Andrzej ^a  

^a UNIVERSITY OF LODZ   (Poland)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 8744230099     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638189600000057     Document Type: Article

References (16)

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2. Fiszer, J., 1991. Reforma podatkowa w Polsce, Tar Reforms in Poland, Warszawa: Fundacja im. F. Eberta w Polsce.
3. Jaruga, A., 1990. Government Accounting in Poland in: Government Financial Management: Issues and Country Studies, Edited by: Perchrnand, A., International Monetary Fund.
4. Jaruga, A., 1990. Accounting Functions in Socialist Countries. British Accounting Review, 22: 51–57.
5. Jaruga, A., 1992. “ Accounting in Poland ”. Edited by: Archer, S., and Alexander, D., London: Academic Press.
6. Jaruga, A., 1993. Changing rules of accounting in Poland. The European Accounting Review, 2 (2): 115–126.
7. Jaruga, A., and Walinska, E., 1995. “ Zasady sporazadzania sprawozdania finansowego w swietle Ustawy o rachunkowosci ”. In Financial Statements in the light of Accounting Act, Gdansk: ODDK.
8. Owoc, J., 1996. Podatek dochodowy — wazniejsze zmiany. ‘The Income Tax Major Changes', Rachunkowosc, 6
9. Walinska, E. (1995) ‘Podatki odroczone w swietle Ustawy o rachunkowosci’, ‘Deferred taxes and Accounting Act’, Ekspert — rachunkowosc i finanse. 3–4.Skiemiewice: CKL.
10. Walinska, E. (1996), ‘Rachunkowosc a podatek dochodowy’, ‘Accounting and income tax’, Nowa Europa 27 January 1996
11. Walinska, E. (1991) ‘Rozporzadzenie Ministra Finansow o rachunkowowci z dnia 15.01.1991’, ‘The Decree of Ministry of Finance on Accounting 1994’
12. Walinska, E. (1992) ‘Ustawa o podatku dochodowym’, ‘Income Tax Act 1992’
13. Walinska, E. (1994) ‘Ustawa o rachunkowosci z dnia 29 wrzesnia 1994r’,. ‘Accounting Act 1994’
14. Walinska, E. (1994) ‘Ustawa o bieglych rewidentach z dnia 13 pazdziemika 1994’. ‘Auditors Act 1994’
15. Walinska, E. (1995) ‘Rozporzadzenie Ministra Finansow w sprawie srodkow trwalych, stawek arnortyzacji, z dnia 20.01.1995’, ‘The Decree of Ministry of Finance on Fixed Assets and Depreciation 1995’
16. Walinska, E. (1995) ‘Rozponadzenie Ministra Finansow w sprawie skonsolidowanych spra wozdañ finansowych z dnia 14.06.1995’, ‘The Decree of Ministry of Finance on Consolidated Financial Statements 1995’