摘要：The purpose of this paper is to identify whether financial income differs significantly from the tax base in Poland and what determines these differences between accounting and taxable results in Polish private entities that are not listed on the stock exchange.In this paper, besides examining the level of book-tax conformity in Poland, we investigate the determinants of book-tax differences in the one-book and twobook accounting systems, with deferred income tax.We use the single factor ANOVA variance analysis, robust fixed effects estimator and the fixed effects linear model with an AR(1) disturbance estimator for panel data of 26,657 private limited liability and non-public joint-stock companies for the period of 2003–2014 (177,667 firm-year observations).The originality of this paper results from the deep quantita-tive analysis of the determinants of book-tax conformity on a novel dataset of Polish private firms.We confirm a strong significant influence of tax law on the shape of the one-book accounting system in Poland.Larger enterprises show fewer book-tax differences.Book-tax conformity is lower in private companies that incur financial losses and in private companies conducting the one-book accounting system.Family-owned companies have higher mean and median book-tax conformity than businessgroups members, due to higher demand for information from their accounts to support stewardship func-tions and to monitor the activities of the management board in the business groups.
其他摘要：Celem artykułu jest zdiagnozowanie, czy wynik finansowy istotnie różni się od podstawy opodatkowania i co determinuje różnice między wynikiem rachunkowym i podatkowym w polskich przedsiębiorstwach prywatnych, które nie są notowane na giełdzie papierów war
关键词：tax accounting;book-tax conformity;book-tax differences;one-book system;two-book system
其他关键词：rachunkowość podatkowa;zgodność wyniku rachunkowego z wynikiem podatkowym;różnice księgowo-podatkowe;system jednoksięgowy;system dwuksięgowy
