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Controversy around representation and advertisement — balance-tax analysis

marketing representation costs advertising costs goods and services tax deduction tax deductible expenses

This article refers to the complexity of the problem of representation and advertisement costs inventory. The last two years have shown that there is an increasing problem in interpreting these positions. Thus, the costs were analysed on the basis of regulations resulting from the Accounting Act, the Income Tax Act on a corporate entity, the Act on Personal Income Tax, and Goods and Services Income Vat Tax Act. What is more, in the article, different standpoints in time are presented with regards to defining these two terms: advertisement and representation, which in a significant way inhibits the final tax settlement. It also becomes a source of dispute between the taxpayer and the revenue office. The aim of this article is to present a detailed scheme of inventorying chosen marketing actions, defining marketing expenses that constitute tax deductible expenses in the context of differentiating advertisement and representation, and what follows in defining types of marketing actions that enable one to deduct tax from goods and services (VAT tax added).

Wydawnictwo Uniwersytetu Wrocławskiego

ISSN 1733-5779 ISSN 0239-6661

10.19195/1733-5779.32.7

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 32, 2020, s. 91-102

Czasopisma Naukowe w Sieci (CNS)

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