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		<identifier>oai:repozytorium.uni.wroc.pl:108859</identifier>
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<dc:title xml:lang="pl"><![CDATA[Mechanizmy powstawania oporu podatkowego]]></dc:title>
<dc:creator><![CDATA[Pest, Przemysław]]></dc:creator>
<dc:subject xml:lang="en"><![CDATA[tax]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[tax resistance]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[taxpayers]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[tax avoidance]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[tax evasion]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[opór podatkowy]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[podatnicy]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[unikanie opodatkowania]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[uchylanie się od opodatkowania]]></dc:subject>
<dc:description xml:lang="de"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="uk"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="en"><![CDATA[The article presents different theories explaining the formation of tax resistance. At the beginning author shows the possible taxpayers attitudes toward tax like tax compliance, tax avoidance and tax evasion. In the main part of the paper the author describes main psychological and economical theories which explain why taxpayers decide to take a risk and not to comply with their tax liabilities. Moreover, the author presents theories concerning mentality and morality of taxation. In conclusion the author express a need for a research in this area in the future.]]></dc:description>
<dc:description xml:lang="en"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="it"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="fr"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="pl"><![CDATA[Wrocław]]></dc:description>
<dc:publisher><![CDATA[Wydawnictwo Uniwersytetu Wrocławskiego]]></dc:publisher>
<dc:contributor><![CDATA[Winiarski, Marcin]]></dc:contributor>
<dc:date><![CDATA[2010]]></dc:date>
<dc:type xml:lang="en"><![CDATA[text]]></dc:type>
<dc:type xml:lang="pl"><![CDATA[tekst]]></dc:type>
<dc:identifier><![CDATA[http://repozytorium.uni.wroc.pl/Content/108859/PDF/10_Pest_P_Mechanizmy_powstawania_oporu_podatkowego.pdf]]></dc:identifier>
<dc:identifier><![CDATA[https://repozytorium.uni.wroc.pl/dlibra/publication/118536/edition/108859/content]]></dc:identifier>
<dc:identifier><![CDATA[oai:repozytorium.uni.wroc.pl:108859]]></dc:identifier>
<dc:source xml:lang="de"><![CDATA[PAd 102060 II]]></dc:source>
<dc:source xml:lang="uk"><![CDATA[PAd 102060 II]]></dc:source>
<dc:source xml:lang="en"><![CDATA[PAd 102060 II]]></dc:source>
<dc:source xml:lang="it"><![CDATA[PAd 102060 II]]></dc:source>
<dc:source xml:lang="fr"><![CDATA[PAd 102060 II]]></dc:source>
<dc:source xml:lang="pl"><![CDATA[PAd 102060 II]]></dc:source>
<dc:language><![CDATA[pol]]></dc:language>
<dc:relation><![CDATA[https://wuwr.pl/sppae/article/view/8818]]></dc:relation>
<dc:rights xml:lang="de"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
<dc:rights xml:lang="uk"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
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<dc:rights xml:lang="pl"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
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