The relationship between accounting and taxation in Poland

Abstract

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.

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