{"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":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"uk":["Mìsceve podatkove zakonodavstvo"],"en":["Local tax law"]}},{"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":["Bojko, Andrìj Mihajlovič : Redaktor","Marszał, Maciej : Redaktor"]}},{"label":{"en":["Affiliation"],"pl":["Afiliacja"]},"value":{"pl":["Sawicka, Elżbieta : Uniwersytet Wrocławski"]}},{"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"],"pl":["Abstrakt"]},"value":{"en":["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."]}},{"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":["Issue"],"pl":["Numer"]},"value":{"uk":["3"],"en":["3"],"pl":["3"],"universal":["3"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"uk":["2012"],"en":["2012"],"pl":["2012"],"universal":["2012"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Date copyrighted"],"pl":["Data zastrzeżenia praw autorskich"]},"value":{"uk":["2012"],"en":["2012"],"pl":["2012"],"universal":["2012"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Wrocławsko-Lwowskie Zeszyty Prawnicze"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"uk":["2012"],"en":["2012"],"pl":["2012"],"universal":["2012"]}},{"label":{"en":["Description"],"pl":["Opis"]},"value":{"pl":["Tekst w języku ukraińskim i polskim. Streszczenie w języku angielskim"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"uk":["https://wuwr.pl/wlzp/article/view/8665"],"en":["https://wuwr.pl/wlzp/article/view/8665"],"pl":["https://wuwr.pl/wlzp/article/view/8665"],"universal":["https://wuwr.pl/wlzp/article/view/8665"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["tax law","local tax law","acts of local law","supervision of regional chambers of audit"],"pl":["prawo podatkowe","lokalne prawo podatkowe","nadzór regionalnych izb obrachunkowych","pomoc społeczna","akty prawa miejscowego"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Bojko, Andrìj Mihajlovič","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":["LastPage"],"pl":["Ostatnia strona"]},"value":{"uk":["338"],"en":["338"],"pl":["338"],"universal":["338"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"uk":["299"],"en":["299"],"pl":["299"],"universal":["299"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Sawicka, Krystyna"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"pl":["Lokalne prawo podatkowe"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"uk":["pol","ukr"],"en":["pol","ukr"],"pl":["pol","ukr"],"universal":["pol","ukr"]}},{"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":["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":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"uk":["Wrocław"],"en":["Wrocław"],"pl":["Wrocław"],"universal":["Wrocław"]}},{"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":["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"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"pl":["Lokalne prawo podatkowe"]},"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_Lokalne_prawo_podatkowe.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/122683/PDF/14_Sawicka_K_Lokalne_prawo_podatkowe.pdf","label":{"@none":["PDF/14_Sawicka_K_Lokalne_prawo_podatkowe.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}