Przesłanki uwzględnienia podatku dochodowego od zysków inflacyjnych w rachunku kosztów przedsiębiorstwa

Abstract

The work is theoretical in nature. It examines the effect of income tax on inflationary profits on full cost accounting of a company. The results of the analysis indicate the need to take this cash expenditure into account when calculating the full cost of manufacturing operations of a company. As a consequence of this fact, the present study indicates that the income tax on inflationary profit should also be taken into account in the analysis of the break-even point, which may have a significant impact on the assessment of the actual level of profitability of manufacturing operations under inflationary conditions. Although the work is theoretical in nature, its results can be directly implemented in a company immediately after the onset of inflation in the economy.

Keywords

• inflationary profit
• taxes under inflationary conditions
• full costs accounting
• financial analysis under inflationary conditions