{"metadata":[{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Burdìn, Volodimir","Marszał, Maciej"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"uk":["Wydawnictwo Uniwersytetu Wrocławskiego"],"en":["Wydawnictwo Uniwersytetu Wrocławskiego"],"pl":["Wydawnictwo Uniwersytetu Wrocławskiego"],"universal":["Wydawnictwo Uniwersytetu Wrocławskiego"]}},{"label":{"en":["Description"],"pl":["Opis"]},"value":{"pl":["Tekst w języku polskim. Streszczenie w języku angielskim i ukraińskim"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"uk":["https://wuwr.pl/wlzp/article/view/8722"],"en":["https://wuwr.pl/wlzp/article/view/8722"],"pl":["https://wuwr.pl/wlzp/article/view/8722"],"universal":["https://wuwr.pl/wlzp/article/view/8722"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["legal definitions","tax law","tax law autonomy","determinants of introduction of legal definitions"],"pl":["definicje prawne","prawo podatkowe","autonomia prawa podatkowego","uwarunkowania wprowadzenia definicji prawnych"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"uk":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."],"en":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."],"pl":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."],"universal":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"uk":["pol"],"en":["pol"],"pl":["pol"],"universal":["pol"]}},{"label":{"en":["Source"],"pl":["Źródło"]},"value":{"uk":["PAd P 102216 II"],"en":["PAd P 102216 II"],"pl":["PAd P 102216 II"],"universal":["PAd P 102216 II"]}},{"label":{"en":["PLMET"],"pl":["PLMET"]},"value":{"uk":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"en":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"pl":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"universal":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Date copyrighted"],"pl":["Data zastrzeżenia praw autorskich"]},"value":{"uk":["2016"],"en":["2016"],"pl":["2016"],"universal":["2016"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Wrocławsko-Lwowskie Zeszyty Prawnicze"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"uk":["2016"],"en":["2016"],"pl":["2016"],"universal":["2016"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"uk":["7"],"en":["7"],"pl":["7"],"universal":["7"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"uk":["2016"],"en":["2016"],"pl":["2016"],"universal":["2016"]}},{"label":{"en":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"uk":["ISSN"],"en":["ISSN"],"pl":["ISSN"],"universal":["ISSN"]}},{"label":{"en":["Related Identifier"],"pl":["Powiązany identyfikator"]},"value":{"uk":["ISSN 2082-4939"],"en":["ISSN 2082-4939"],"pl":["ISSN 2082-4939"],"universal":["ISSN 2082-4939"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Borszowski, Paweł"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"pl":["Wprowadzanie definicji legalnych w prawie podatkowym \u2014 zagadnienia wyjściowe"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"uk":["229"],"en":["229"],"pl":["229"],"universal":["229"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"uk":["219"],"en":["219"],"pl":["219"],"universal":["219"]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Making materials available on the basis of the agreement with the owner of the property copyrights"],"pl":["Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich"]}},{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["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"],"pl":["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"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"uk":["WR U/PAdjm","WR U/PAdbg"],"en":["WR U/PAdjm","WR U/PAdbg"],"pl":["WR U/PAdjm","WR U/PAdbg"],"universal":["WR U/PAdjm","WR U/PAdbg"]}},{"label":{"en":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"uk":["Vvedennâ pravovih viznačen\u2032 u podatkovomu zakonodavstvì - vihìdnì položennâ"],"en":["Introduction of legal definitions in tax law \u2014 basic issues"]}},{"label":{"en":["Institution"],"pl":["Instytucja"]},"value":{"pl":["Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii. Koło Naukowe Prawa Finansowego","Lʹvìvsʹkij nacìonalʹnij unìversitet ìm. Ìvana Franka. Ûridičnij fakulʹtet"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Burdìn, Volodimir : Redaktor","Marszał, Maciej : Redaktor"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["The article concerns one of the most important issues for the regulation of tax law, namely the introduction of legal definitions. Introducing legal definitions into the tax law is one of the most difficult problems of the doctrine and practice of tax law. The author formulates the thesis that the introduction of these definitions in the area of tax law should satisf the specific determinants. The state of the current legal regulation indicates that these determinants are not recognized and selected determinants are abused. According to the author, errors in this case made by the legislator cause negative consequences not only for the tax law, but also for the legal system. This involves the abuse of the autonomy of tax law.The author formulates the determinants of introducing these definitions in the area of tax law. As for the determinants established outside the control principles of legislative techniques, as well as the determinants established in the area of rules of legislative technique. The author also establishes the determinants of introducing legal definitions resulting from the postulate to reduce the amount of blurred terms.According to the author, adherence to these determinants contributes not only to limiting the amount of legal definitions, but also to improving the quality of tax law. Creating too many legal definitions causes the opposite effect than expected."]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"uk":["Wrocław"],"en":["Wrocław"],"pl":["Wrocław"],"universal":["Wrocław"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}},{"label":{"en":["Abstract Language "],"pl":["Język streszczenia"]},"value":{"uk":["eng","ukr"],"en":["eng","ukr"],"pl":["eng","ukr"],"universal":["eng","ukr"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"pl":["Wprowadzanie definicji legalnych w prawie podatkowym \u2014 zagadnienia wyjściowe"]},"type":"Manifest","@context":"http://iiif.io/api/presentation/3/context.json","items":[{"width":1600,"id":"https://repozytorium.uni.wroc.pl/canvas/page1","label":{"@none":["PDF/16_Borszowski_P_Wprowadzanie_definicji_legalnych_w_prawie_podatkowym_zagadnienia_wyjsciowe.pdf"]},"type":"Canvas","items":[{"id":"https://repozytorium.uni.wroc.pl/annotation/page1","type":"AnnotationPage","items":[{"motivation":"painting","id":"https://repozytorium.uni.wroc.pl/annotation/page1/1","type":"Annotation","body":{"format":"application/pdf","id":"https://repozytorium.uni.wroc.pl/Content/121650/PDF/16_Borszowski_P_Wprowadzanie_definicji_legalnych_w_prawie_podatkowym_zagadnienia_wyjsciowe.pdf","label":{"@none":["PDF/16_Borszowski_P_Wprowadzanie_definicji_legalnych_w_prawie_podatkowym_zagadnienia_wyjsciowe.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}