{"metadata":[{"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":["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":["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":["Abstract Language "],"pl":["Język streszczenia"]},"value":{"uk":["eng"],"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Wrocławsko-Lwowskie Zeszyty Prawnicze"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"uk":["2010"],"en":["2010"],"pl":["2010"],"universal":["2010"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Bojko, Andrìj Mihajlovič : Redaktor","Marszał, Maciej : Redaktor"]}},{"label":{"en":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"uk":["Deâkì ìnstituti fìnansovoї sistemi mìscevogo samovrâduvannâ v Pol\u2032ŝì"],"en":["Selected Institutions of the Financial System of Self-Government in Poland"]}},{"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":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["The right to carry out public tasks on its own behalf and on its own responsibility is one of the fundamental rights of any self-government unit, and its exercise is closely connected with, among others, those rights the exercise of which will, on the one hand, mobilise appropriate financial resources and on the other \u2014 make it possible to distribute them in a way that ensures the fullest possible satisfaction of the needs of the local community. The statutory framework of the actions of self-governments is created by the legislator. This is also the framework for the institutions of the financial system of self-government units associated with the share of these units in public revenue, as well as the organisation and spending of available resources. The institutions of the local government finance system differ with regard to their structure and degree of complexity, depending on the areas of the financial economy with which they are concerned. Institutions involved in collecting revenue of self-government units, such as, mainly, taxes, public fees or special subsidies, are part of the state\u2019s public revenue system, and that is why their structure and mode of operation do not differ from those associated with this type of revenue. An exception is general subvention, which is part of the self-government revenue system only. Institutions dealing with expenditure, on the other hand, are shaped by the norms of specifi c acts adopted by the parliament, depending on the type of public tasks financed from the budgets of self-government units of various levels. Building up and spending financial resources of self-government units also needs to be properly organised. Under the current financial system, this objective is to be achieved through the finance law institution of the budget. It is a complex institution. It is based on legal norms referring to the rules applying to the planning of revenues and expenditures of self-government units as well as rules applying to the management of available financial resources, and the powers to make planning, implementing and controlling decisions with regard to budget management."]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"uk":["https://wuwr.pl/wlzp/article/view/8632"],"en":["https://wuwr.pl/wlzp/article/view/8632"],"pl":["https://wuwr.pl/wlzp/article/view/8632"],"universal":["https://wuwr.pl/wlzp/article/view/8632"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["Poland","self-governance","financial system","institutions of financial system"],"pl":["samorząd terytorialny","system finansowy","instytucje systemu finansowego"]}},{"label":{"en":["Description"],"pl":["Opis"]},"value":{"pl":["Tekst w języku polskim i ukraińskim. Streszczenie w języku  angielskim."]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"uk":["Wydawnictwo Uniwersytetu Wrocławskiego"],"en":["Wydawnictwo Uniwersytetu Wrocławskiego"],"pl":["Wydawnictwo Uniwersytetu Wrocławskiego"],"universal":["Wydawnictwo Uniwersytetu Wrocławskiego"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Bojko, Andrìj Mihajlovič","Marszał, Maciej"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"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":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"uk":["ISSN"],"en":["ISSN"],"pl":["ISSN"],"universal":["ISSN"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"uk":["2010"],"en":["2010"],"pl":["2010"],"universal":["2010"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"uk":["1"],"en":["1"],"pl":["1"],"universal":["1"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"uk":["333"],"en":["333"],"pl":["333"],"universal":["333"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"uk":["373"],"en":["373"],"pl":["373"],"universal":["373"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"pl":["Wybrane instytucje systemu finansowego samorządu terytorialnego w Polsce"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Sawicka, Krystyna"]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"uk":["Wrocław"],"en":["Wrocław"],"pl":["Wrocław"],"universal":["Wrocław"]}},{"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":["Language"],"pl":["Język"]},"value":{"uk":["pol","ukr"],"en":["pol","ukr"],"pl":["pol","ukr"],"universal":["pol","ukr"]}},{"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":["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"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"pl":["Wybrane instytucje systemu finansowego samorządu terytorialnego w Polsce"]},"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/14_Sawicka_K_Wybrane_instytucje_systemu_finansowego_samorzadu_terytorialnego_w_Polsce.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/122631/PDF/14_Sawicka_K_Wybrane_instytucje_systemu_finansowego_samorzadu_terytorialnego_w_Polsce.pdf","label":{"@none":["PDF/14_Sawicka_K_Wybrane_instytucje_systemu_finansowego_samorzadu_terytorialnego_w_Polsce.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}