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

Artur Jastrzębowski () and Marek Wierzbiński ()
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Artur Jastrzębowski: Poznań University of Economics and Business
Marek Wierzbiński: Poznań University of Economics and Business

Chapter Chapter 25 in Regulation of Finance and Accounting, 2022, pp 313-330 from Springer

Abstract: 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.

Keywords: Limited partnership company; Joint stock limited partnership company; Accounting of limited partnership company (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-99873-8_25

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DOI: 10.1007/978-3-030-99873-8_25

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