Organy władzy publicznej oraz urzędy obsługujące te organy – wątpliwości interpretacyjne w zakresie podmiotowości w podatku od towarów i usług

• Authors: Kalina Kunowska

Title variants

EN

PUBLIC AUTHORITY UNITS AND OFFICES SERVICING PUBLIC AUTHORITIES: INTERPRETATIONAL DOUBTS CONCERNING SUBJECT DETERMINATION IN THE AREA OF VAT TAX

• Languages of publication: PL

Abstracts

EN

This paper is based on the research conducted by Tax Advisers - Kancelaria Doradztwa Podatkowego S.C. K.K. Kunowscy, Gdańsk. 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.

Keywords

EN

FINANCIAL CONSEQUENCES; MUNICIPALITIES; RISK MANAGEMENT; TAX ADVISERS; TAX CONTROVERSIES; TAX-PAYERS

• Publisher: Wyższa Szkoła Bankowa w Toruniu
• Journal: Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
• Year: 2011
• Issue: 10
• Pages: 387-400

Contributors

author

Kalina Kunowska

• Wyższa Szkoła Bankowa w Gdańsku, Katedra Finansów Publicznych, ul. Młodzieżowa 31A, 87-100 Toruń, Poland