Podatek od towarów i usług w sprawozdaniach budżetowych jednostek samorządu terytorialnego
The centralisation of vat settlements in local government units in the context of its financial economy rules

Summary/Abstract: The article confronts the organizational issues of centralization of VAT settlements in localgovernment units with their financial economy principles. Local government units, having the freedomto organise VAT settlements, make use of the guidelines of the Ministry of Finance. According to theseguidelines, the proceeds of VAT in the form of payment for services rendered from the contractors oforganisational units should not be treated as the budget income. By complying with the guidelines,local government units record these financial resources without budgeting them. Consequently, they donot show these proceeds in the local budget income report (Rb-27S). The author of the article arguesthat this way of proceeds' settlement is not consistent with the principles of financial management ofbudgetary units expressed in the Public Finance Act and undermines the reliability of budget reports.

• Details
• Contents