Costs of Obtaining Revenues in Polish Corporate Income Tax on the Example of Compensation

Abstract

This study is devoted to the issue of compensation for universities for theft of funds in the Polish corporate income tax. Generally speaking, it must be stated that in the literature there are quite extensive studies on corporate income tax, while the issue of compensation in connection with theft as a premise for recognizing this loss as tax-deductible costs was treated quite fragmentarily. It is worth considering whether the actions taken by the legislator allowed for the creation of a properly functioning model of tax-deductible costs. The main research intention is to characterize the impact of legal regulations in order to determine the scope of their impact on the tax law system. It is worth noting that from a theoretical point of view, for example, a university as a taxpayer should not be liable for illegal actions of third parties. For this reason, the question must be answered whether the concept of „due diligence“ will be important from the taxpayer‘s point of view. Therefore, it is necessary to analyze the culpable activity. It is therefore necessary to indicate to what extent and on what basis the legislator assumed that the developed legal solutions would determine a well-functioning structure of income in corporate income tax.