Report on payments to governments. A critical analysis of related legal regulations
| Autor: | Radosław Ignatowski |
|---|---|
| Jazyk: | English<br />Polish |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Zeszyty Teoretyczne Rachunkowości, Vol 46, Iss 1, Pp 29-45 (2022) |
| Druh dokumentu: | article |
| ISSN: | 1641-4381 2391-677X |
| DOI: | 10.5604/01.3001.0015.7986 |
| Popis: | Purpose: The aim of this article is to analyse and assess the quality, including the clar-ity and understanding of legal regulations on preparing and presenting the report on payments to governments, which is crucial in rhw practical application of such requirements. Methodology/approach: The methods used include studies of legal acts on reports, including related EU Directives and Polish Accounting Act with deductive critical and interpretative analyses of those regulations. Findings: The study demonstrates that both European Union and Polish regulations on reports on payments to governments are unclear, difficult to understand, and can caus-es difficulties and a lack of comparability in practical application of provisions con-structed in this way, which is confirmed by quite rare empirical studies. Research limitations/implications: The article points out the difficulties in under-standing and the practical application of the related regulations. To avoid inconsistenc-es and improper application, legal action should be taken (e.g., it is necessary to improve regula-tions or give additional official guidance). Originality/value: The article provides a thorough analysis of legal regulations for preparing and presenting reports on payments to governments, not done by other Polish authors or in Polish previously. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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