Wiarygodność sprawozdawczości gminy dla celów zarządczych w świetle centralizacji rozliczeń podatku VAT
Reliability of the commune’s reporting for managerial purposes in the light of the centralization of VAT settlements

Summary/Abstract: The aim of the article is to identify basic problems related to the quality of data included in the commune’s reporting, that are used in the current financial management. It is closely related to introduction of the VAT centralization from 01.01.2017. The author gained the aim on the basis of literature, law and analysis of selected issues related to accounting and reporting system. On the example of some financial categories it was proved that the part of reporting data was not meeting criteria of the comparability and the reliability. Own proposal of the way of including the chosen operations associated with the discussed issue to improve the cognitive value of the commune’s reports, especially for the managing authority was shown.

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