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 |
| _version_ | 1811303240443101184 |
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| author | Kalina Kunowska |
| author_facet | Kalina Kunowska |
| author_sort | Kalina Kunowska |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-13T07:44:28Z |
| format | Article |
| id | doaj.art-1d111969e5594cf4af7d0986c71e8055 |
| institution | Directory Open Access Journal |
| issn | 1643-8175 2451-0955 |
| language | English |
| last_indexed | 2024-04-13T07:44:28Z |
| publishDate | 2011-12-01 |
| publisher | WSB University in Torun |
| record_format | Article |
| series | Torun Business Review |
| spelling | doaj.art-1d111969e5594cf4af7d0986c71e80552022-12-22T02:55:44ZengWSB University in TorunTorun Business Review1643-81752451-09552011-12-011010387400126Public authority units and offices servicing public authorities: interpretational doubts concerning subject determination in the area of VAT taxKalina Kunowska0WSB University in Gdansk aleja Grunwaldzka 238A 80-266 GdańskThis 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.https://tbr.wsb.torun.pl/index.php/journal/article/view/184financial consequences, municipalities, risk management, tax advisers, tax controversies, tax-payers |
| spellingShingle | Kalina Kunowska Public authority units and offices servicing public authorities: interpretational doubts concerning subject determination in the area of VAT tax Torun Business Review financial consequences, municipalities, risk management, tax advisers, tax controversies, tax-payers |
| title | Public authority units and offices servicing public authorities: interpretational doubts concerning subject determination in the area of VAT tax |
| title_full | Public authority units and offices servicing public authorities: interpretational doubts concerning subject determination in the area of VAT tax |
| title_fullStr | Public authority units and offices servicing public authorities: interpretational doubts concerning subject determination in the area of VAT tax |
| title_full_unstemmed | Public authority units and offices servicing public authorities: interpretational doubts concerning subject determination in the area of VAT tax |
| title_short | Public authority units and offices servicing public authorities: interpretational doubts concerning subject determination in the area of VAT tax |
| title_sort | public authority units and offices servicing public authorities interpretational doubts concerning subject determination in the area of vat tax |
| topic | financial consequences, municipalities, risk management, tax advisers, tax controversies, tax-payers |
| url | https://tbr.wsb.torun.pl/index.php/journal/article/view/184 |
| work_keys_str_mv | AT kalinakunowska publicauthorityunitsandofficesservicingpublicauthoritiesinterpretationaldoubtsconcerningsubjectdeterminationintheareaofvattax |