Public authority units and offices servicing public authorities: interpretational doubts concerning subject determination in the area of VAT tax

Kalina Kunowska


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.


financial consequences, municipalities, risk management, tax advisers, tax controversies, tax-payers


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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: