Dylematy bilansowo-podatkowe prowadzenia ksiąg w sektorze publicznym
Balance and Tax Dilemmas of Bookkeeping in the Public Sector

Summary/Abstract: Public finance sector institutions, similarly to business entities, have faced new challenges regarding VAT, including keeping records and documenting undertaken activities, centralization of settlements, changing software and, above all, preparing appropriate staff and training them. The aim of the article is to present selected problems of the municipalities, concerning VAT settlements in the public sector, implementation of investments and dilemmas of deductions of calculated VAT. Due to the fact that interpretational discrepancies lead to dilemmas regarding settlements, the author wishes to emphasize the role and importance of specialized qualifications of financial staff or financial department employees who face a big theoretical and practical challenge, including keeping records for tax and balance needs. The selection of employees should take into account their substantive competences based on high knowledge. The author presents these big challenges for the local government sector on several examples regarding VAT settlements and investment implementation.

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