Public authority units and offices servicing public authorities: interpretational doubts concerning subject determination in the area of VAT tax
This paper is based on the research conducted by Tax Advisers – Kancelaria Doradztwa Podatkowego S.C. K.K. Kunowscy, Gdansk. The author argues that, during a comprehensive management of municipality finances, it is necessary to include risk management of tax regulation. The research showed that vari...
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| Format: | Article |
| Language: | English |
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WSB University in Torun
2011-12-01
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| Series: | Torun Business Review |
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| Online Access: | https://tbr.wsb.torun.pl/index.php/journal/article/view/184 |
| Summary: | This paper is based on the research conducted by Tax Advisers – Kancelaria Doradztwa Podatkowego S.C. K.K. Kunowscy, Gdansk. The author argues that, during a comprehensive management of municipality finances, it is necessary to include risk management of tax regulation. The research showed that various tax controversies, primarily regarding VAT (as far as tax-payers are concerned) entail a serious financial risk for municipalities. The author also points to the fundamental causes of an increase in VAT-related tax risks for the municipalities. In conclusion, the financial consequences of these tax controversies for the economy of municipalities are described, and ways of minimizing them suggested. |
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| ISSN: | 1643-8175 2451-0955 |