Abstract:Purpose: The aim of this article is to analyse and assess the quality, including the clar-ity and understanding of legal regulations on preparing and presenting the report on payments to governments, which is crucial in rhw practical application of such requirements.
Methodology/approach: The methods used include studies of legal acts on reports, including related EU Directives and Polish Accounting Act with deductive critical and interpretative analyses of those regulations.
Findings: The study demonstrates … Show more
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