Accounting and Taxation

Rachunkowość i podatki

Language: Polish Studies in Polish

Subject area: economy and administration

University website: wans.edu.pl/

Accounting

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

Wikipedia

Taxation

Every good citizen … should be willing to devote a brief time during some one day in the year, when necessary, to the making up of a listing of his income for taxes … to contribute to his Government, not the scriptural tithe, but a small percentage of his net profits.

Cordell Hull, remarks in the House, April 26, 1913, Congressional Record, vol. 50, p. 505.

Wikiquote

Taxation

And I'm the one who will not raise taxes. My opponent now says he'll raise them as a last resort, or a third resort. But when a politician talks like that, you know that's one resort he'll be checking into. My opponent, my opponent won't rule out raising taxes. But I will. And the Congress will push me to raise taxes and I'll say no. And they'll push, and I'll say no, and they'll push again, and I'll say, to them, Read my lips: No new taxes!

George Bush, Acceptance speech, New York Times (August 19, 1988).

Wikiquote

Taxation

The Inland Revenue is not slow, and quite rightly, to take every advantage which is open to it under the Taxing Statutes for the purposes of depleting the taxpayer’s pocket. And the taxpayer is in like manner entitled to be astute to prevent, so far as he honestly can, the depletion of his means by the Inland Revenue.

James Avon Clyde, Lord Clyde (1863-1944), Ayrshire Pullman Motor Services and Ritchie v. Inland Revenue (1929) 14 Tax Case 754.

Wikiquote

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Accounting and Taxation

Rachunkowość i podatki

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