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<dc:title xml:lang="pl"><![CDATA[Lokalne prawo podatkowe]]></dc:title>
<dc:creator><![CDATA[Sawicka, Krystyna]]></dc:creator>
<dc:subject xml:lang="en"><![CDATA[tax law]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[local tax law]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[acts of local law]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[supervision of regional chambers of audit]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[prawo podatkowe]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[lokalne prawo podatkowe]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[nadzór regionalnych izb obrachunkowych]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[pomoc społeczna]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[akty prawa miejscowego]]></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[Local tax law constitutes the main instrument of implementing communal tax policy, even though the influence of commune bodies in this area is limited due to the scope of their law-making powers and a relatively simple structure of local taxes. Competences of communes in establishing the acts of local law concerning taxation do not result from their autonomy, but are implemented as an element of the decentralisation process of public finances as authorised by the state. Statutory provisions determine both limits of tax policy observed by communes and the instruments which they may apply. Additionally, if the instruments of policy in question are aimed at entrepreneurs, commune councils adopting relevant regulations are obliged to observe not only the provisions of the Polish tax law, but they are also to take into consideration the principles of granting state aid as determined by the EU and the national laws.]]></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[Tekst w języku ukraińskim i polskim. Streszczenie w języku angielskim]]></dc:description>
<dc:description xml:lang="pl"><![CDATA[Wrocław]]></dc:description>
<dc:publisher><![CDATA[Wydawnictwo Uniwersytetu Wrocławskiego]]></dc:publisher>
<dc:contributor><![CDATA[Bojko, Andrìj Mihajlovič]]></dc:contributor>
<dc:contributor><![CDATA[Marszał, Maciej]]></dc:contributor>
<dc:date><![CDATA[2012]]></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/122683/PDF/14_Sawicka_K_Lokalne_prawo_podatkowe.pdf]]></dc:identifier>
<dc:identifier><![CDATA[https://repozytorium.uni.wroc.pl/dlibra/publication/133218/edition/122683/content]]></dc:identifier>
<dc:identifier><![CDATA[oai:repozytorium.uni.wroc.pl:122683]]></dc:identifier>
<dc:source xml:lang="de"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="uk"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="en"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="it"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="fr"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="pl"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:language><![CDATA[pol]]></dc:language>
<dc:language><![CDATA[ukr]]></dc:language>
<dc:relation><![CDATA[https://wuwr.pl/wlzp/article/view/8665]]></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>
<dc:rights xml:lang="en"><![CDATA[Making materials available on the basis of the agreement with the owner of the property copyrights]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
<dc:rights xml:lang="it"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
<dc:rights xml:lang="fr"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
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