{"metadata":[{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["Attribution, Non-Commercial, NoDerivatives"],"pl":["Uznanie autorstwa, Użycie niekomercyjne, Bez utworów zależnych"]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Creative Commons - Attribution, Non-Commercial, NoDerivatives (CC BY-NC-ND 4.0)","https://creativecommons.org/licenses/by-nc-nd/4.0/deed.en"],"pl":["Creative Commons - Uznanie autorstwa, Użycie niekomercyjne, Bez utworów zależnych (CC BY-NC-ND 4.0)","https://creativecommons.org/licenses/by-nc-nd/4.0/deed.pl"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"en":["WR U/PAdbg"],"pl":["WR U/PAdbg"],"universal":["WR U/PAdbg"]}},{"label":{"en":["Abstract Language "],"pl":["Język streszczenia"]},"value":{"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":["Wroclaw Review of Law, Administration & Economics"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"en":["2017"],"pl":["2017"],"universal":["2017"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Kusiak-Winter, Renata : Redaktor"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["The subject of the article is the system for equalization of revenues of LSGUs in Poland. Within this system the equalization function is performed by the equalizing and balancing (regional) components of the general subsidy. The equalization mechanism consists in complementing the own revenues of LSGUs with funds from the state budget (vertical equalization) or from the budgets of other LSGUs (horizontal equalization) to allow those entities to perform own tasks at a level reaching minimum standards, in conditions of differentiated potential for generating own revenues by LSGUs across the country. The normative justification for the necessity of equalization LSGUs\u2019 own revenues can be found in the constitutional principles of social justice (art 2 Constitution), the unitary character of the state (art 3 Constitution) and sustainable development (art 5 Constitution), as well as in art 9 sec 5 ECLSG. A doctoral discourse was conducted using a legal-dogmatic method, therefore on analysis of the legal regulations.The subject of the article is the system for equalization of revenues of LSGUs in Poland. Within this system the equalization function is performed by the equalizing and balancing (regional) components of the general subsidy. The equalization mechanism consists in complementing the own revenues of LSGUs with funds from the state budget (vertical equalization) or from the budgets of other LSGUs (horizontal equalization) to allow those entities to perform own tasks at a level reaching minimum standards, in conditions of differentiated potential for generating own revenues by LSGUs across the country. The normative justification for the necessity of equalization LSGUs\u2019 own revenues can be found in the constitutional principles of social justice (art 2 Constitution), the unitary character of the state (art 3 Constitution) and sustainable development (art 5 Constitution), as well as in art 9 sec 5 ECLSG. A doctoral discourse was conducted using a legal-dogmatic method, therefore on analysis of the legal regulations."]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["equalization of revenues","selfgovernment units"],"pl":["wyrównanie dochodów","jednostki samorządu terytorialnego"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"en":["https://reference-global.com/article/10.1515/wrlae-2015-0054"],"pl":["https://reference-global.com/article/10.1515/wrlae-2015-0054"],"universal":["https://reference-global.com/article/10.1515/wrlae-2015-0054"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"pl":["University of Wroclaw. Faculty of Law, Administration & Economics"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Kusiak-Winter, Renata"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Related Identifier"],"pl":["Powiązany identyfikator"]},"value":{"en":["ISSN: 2084-1264"],"pl":["ISSN: 2084-1264"],"universal":["ISSN: 2084-1264"]}},{"label":{"en":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"en":["ISSN"],"pl":["ISSN"],"universal":["ISSN"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"en":["7"],"pl":["7"],"universal":["7"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"en":["1"],"pl":["1"],"universal":["1"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"en":["97"],"pl":["97"],"universal":["97"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"en":["108"],"pl":["108"],"universal":["108"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"en":["The System for Equalization of Local Selfgovernment Units Revenue in Poland"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Pest, Przemysław"]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"pl":["Wrocław"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"en":["Copyright by Przemysław Pest","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"],"pl":["Copyright by Przemysław Pest","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"],"universal":["Copyright by Przemysław Pest","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"]}},{"label":{"en":["PLMET"],"pl":["PLMET"]},"value":{"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":{"en":["The System for Equalization of Local Selfgovernment Units Revenue in Poland"]},"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/122_Pest_P_The_system_for_equalization_of_local_selfgovernment_units_revenue_in_Poland.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/131170/PDF/122_Pest_P_The_system_for_equalization_of_local_selfgovernment_units_revenue_in_Poland.pdf","label":{"@none":["PDF/122_Pest_P_The_system_for_equalization_of_local_selfgovernment_units_revenue_in_Poland.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}