Dąbrowa Górnicza, Poland

Accounting and Taxation

Rachunkowość i podatki

Bachelor's
Field of studies: Finance and Accounting
Language: PolishStudies in Polish
Subject area: economy and administration
Kind of studies: full-time studies, part-time studies
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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.
Taxation
Governments create nothing and have nothing to give but what they have first taken away — you may put money in the pockets of one set of Englishmen, but it will be money taken from the pockets of another set of Englishmen, and the greater part will be spilled on the way. Every vote given for Protection is a vote to give Governments the right of robbing Peter to pay Paul and charging the public a handsome commission on the job.
Winston Churchill, “Why I am a Free Trader,” Chapter I in T.W. Stead’s journal Coming Men on Coming Questions (April 13, 1905), bottom p. 9.
Taxation
The power to tax is not the power to destroy while this Court sits.
Oliver Wendell Holmes, Jr., dissenting, Panhandle Oil Company v. Mississippi ex rel. Knox, Attorney General, 277 U.S. 223 (1928).
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.
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