The relationship between accounting and taxation in Poland
区分了通用目的会计与所得税会计，并强调了波兰从1991-1994年市场转型到1995年后会计与税收分离的根本变化，适合研究会计与税收关系的学者参考。
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.