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Dr hab. Anna Ćwiąkała-Małys
ORCID: 0000-0001-9812-2118

Dr habil. – a professor of the Wrocław University, research and academic employee of the Faculty of Law, Administration and Economics, long term economic practitioner, financier, auditor, financial controller and tax advisor. In her academic work she focuses on financial and management accounting and taxes. The author of numerous publications in this area.

 
DOI: 10.33226/0137-5490.2023.8.3
JEL: H25, K34, D83, M49

Running a business activity is burdened by high risk. This follows from the lack of being cautious when choosing business partners. The Ministry of Finance, when defining due diligence, draws attention to possible threats following from the selection of a new contractor, as well as continuation of previous cooperation with existing contractors. Lack of due diligence in domestic transactions may result in unconscious participation in tax frauds. Hence, it is necessary to have open access to databases and official registers containing e.g. register data of a taxpayer, a status as a VAT tax payer, concessions held and business licenses. Modern administration, including tax administration, emphasises openness and accessibility to information about companies and business entities. The solutions adopted and the scope of presented information in individual European countries differ significantly. Some of European tax administrations enable to verify a contractor as a reliable in terms of meeting tax obligations. The aim of this article is to indicate appropriateness of using online official lists and registers of entrepreneurs to verify contractors, which is important with regards to reducing a business risk of a business activity.

Keywords: due diligence; public databases; registers and lists of business entities
DOI: 10.33226/0137-5490.2020.9.1
JEL: H83, M19

Management control and internal audit were included in a general legal order that defines public funding collection and their disposition in order to increase efficiency of public funds spending. Changes of the provisions of law in a subject area were introduced due to Polish entry to UE. After 15 years of using them we can still have justified doubts of a real influence of introduced tools on efficiency and effectiveness of financial sources management of communes. In the publication the subject matter was consider only in an economic aspect. The aim of the article is to diagnose whether and to what extent the change in the management of a commune influenced the effectiveness of the use of public funds spent by it. Empirical research material was gained on the basis of interviews with people in charge of management control, unit management, organizational units of communes and internal auditors of chosen communes of Dolnośląskie province. An analysis of documents from management control and internal audit of those communes were conducted. All the research conducted allow to conclude that a management control was introduced in order to implement a procedure that was imposed by the law and not to support managers in realizing all the aims and tasks.

Keywords: management control; internal audit; public finances; management; commune efficiency