Problematyczne aspekty powiązań standardów rachunkowości finansowej z opodatkowaniem podmiotów prawnych podatkiem dochodowym od osób prawnych

  • Martynas Endrijaitis Docent na Uniwersytecie Wileńskim, Wydział Prawa, Katedra Prawa Publicznego (Litwa), doktor prawa podatkowego (Uniwersytet Wileński, Wydział Prawa), magister nauk ekonomicznych (rachunkowość finansowa i audyt, Uniwersytet Wileński, Wydział Ekonomii i Zarządzania w Biznesie, Litwa)
Słowa kluczowe: rachunkowość finansowa, podatek dochodowy od osób prawnych, prawo podatkowe, przepisy dotyczące rachunkowości finansowej, opodatkowanie

Abstrakt

W artykule dokonano kompleksowej analizy oraz oceny teoretycznych i praktycznych problemów stosowania standardów rachunkowości finansowej w ramach nakładania podatku na przychód osób prawnych, zaproponowano także możliwe rozwiązania tych problemów, a tym samym wskazano konieczne zmiany w prawie podatkowym Republiki Litewskiej.

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Opublikowane
2020-11-13
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Endrijaitis, M. 2020. Problematyczne aspekty powiązań standardów rachunkowości finansowej z opodatkowaniem podmiotów prawnych podatkiem dochodowym od osób prawnych. Analizy i Studia CASP. 10, 2 (lis. 2020), 47-55. DOI:https://doi.org/10.33119/ASCASP.2020.2.5.