According to the adopted subject, the study will be devoted to the very complicated issue associated with the way of taxing of activity performed on the self-government rung by individuals and budget units. This subject is against so much dragonfly, that with the ambiguous recommendation what subject effective laws and regulations didn’t advise themselves he should be taxed in the event that self-government individuals are undertaking taxable activities with value added tax. Into the aid they are coming diversified (unfortunately) decisions taken on by courts what is tantamount to the lack of the uniform court line in this respect. It is of course inadmissible from a point of view of the everyday operations of self-government units. There will be a reading due to it, in order to draw up standard, doctrinal and court line of methods of individuals developed in relation to taxing communes, districts and acting provinces both in the form, as well as budget units. For that purpose the study will be based on regulations being in force, the literature on the subject and the judicature.