Abstract

This article analyzes selected issues concerning the effective choice of lump-sum taxation on corporate income, as defined by the Polish Corporate Income Tax Act. The discussion focuses on the impact of preparing an interim financial statement in accordance with accounting regulations on the eligibility to opt for the lump-sum taxation regime, the timing of such preparation, and whether the statement must be signed. The author critically evaluates the individual tax rulings issued to date and argues that, in light of a functional interpretation, the preparation of an interim financial statement is not a prerequisite for the effective application of lump-sum taxation on corporate income.