IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-030-99873-8_25.html
   My bibliography  Save this book chapter

The Specificity of the Accounting and Tax System and the Importance of a Limited Partnership on the Example of the Economy of the Republic of Poland

In: Regulation of Finance and Accounting

Author

Listed:
  • Artur Jastrzębowski

    (Poznań University of Economics and Business)

  • Marek Wierzbiński

    (Poznań University of Economics and Business)

Abstract

This chapter aims to present the specifics of the operation of limited partnerships in Poland in terms of tax and accounting and to determine the attractiveness of this form of business for entrepreneurs. At the beginning, the history of creation and contemporary understanding of the essence of a limited partnership are presented. Then, the authors focus on the conditions for the functioning of this legal form in the context of the specificity of the accounting system, with particular emphasis on concerns related to the recognition of the company’s capital. The last part analyzes the actual level of use of a limited partnership form in Poland. The conducted analysis showed that the number of companies organized in this way is systematically growing in Polish conditions as well as capital-information gap. The work is prepared with the use of literature analysis methods and Polish regulations regarding the functioning of companies. A detailed analysis of statistical data is made in the empirical part.

Suggested Citation

  • Artur Jastrzębowski & Marek Wierzbiński, 2022. "The Specificity of the Accounting and Tax System and the Importance of a Limited Partnership on the Example of the Economy of the Republic of Poland," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Regulation of Finance and Accounting, chapter 0, pages 313-330, Springer.
  • Handle: RePEc:spr:prbchp:978-3-030-99873-8_25
    DOI: 10.1007/978-3-030-99873-8_25
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbchp:978-3-030-99873-8_25. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.