Kompetencje pracowników a ryzyko rozliczeń finansowych i podatkowych w SP ZOZ
Employee Competences and the Risk of Financial and Tax Settlements at Independent Public Health Care Centres (SP ZOZ)

Summary/Abstract: In the literature on the subject, as well as in journals and collected publications of the Independent Public Health Care Centres (SP ZOZ), the issues of their debt, expectations towards doctors, quality of services etc. are raised. These are important topics in social perception, but the authors want to draw attention to the problems of financial and tax settlements, legal aspects of many events, including public procurement law and contracting medical services. They indicate the knowledge, skills and competences of employees that affect the reliability of tax settlements and the quality of financial statements. The authors emphasize that qualified staff are an invaluable asset, which, through the use of appropriate instruments, can effectively contribute to improving the efficiency of operations. In addition, the article attempts to identify and assess the competences of financial and accounting and staff, who are expected to have extensive knowledge, skills to solve financial and tax problems, confidentiality, meticulousness in their work and loyalty to the company.

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