Tomasz Goszczycki2026-03-162026-03-16202610.7206/kp.2080-1084.839https://repozytorium.kozminski.edu.pl/handle/item/3869CC-BY-4.0Directions of Judicial Interpretation of the Concept of Tax Deductible CostsArticlecorporate income taxpersonal income taxtax deductible costsinterpretation of tax lawadministrative courts10.7206/kp.2080-1084.839John Paul II Catholic University of Lublin (Poland)