{"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":["Role"],"pl":["Rola"]},"value":{"pl":["Kusiak-Winter, Renata : Redaktor"]}},{"label":{"en":["Affiliation"],"pl":["Afiliacja"]},"value":{"pl":["Huchla, Andrzej : Uniwersytet Wrocławski"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"en":["WR U/PAdbg"],"pl":["WR U/PAdbg"],"universal":["WR U/PAdbg"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["There is no system of taxation of the public sector in Poland. Acts of tax law even don`t use the general term \"public sector\u201d. Therefore, its position in the sphere of taxation must be analyzed through the detailed provisions of each tax separately. Such rules can be found in the tax on goods and services (VAT), in the corporate income tax as well as in real estate taxes. Public bodies are often, directly or not, freed from taxation by differently constructed tax exemptions. Perhaps it is possible to prove that there is some general trend not to tax public sector subjects. However, relevant provisions are fragmentary and incoherent."]}},{"label":{"en":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"en":["ISSN"],"pl":["ISSN"],"universal":["ISSN"]}},{"label":{"en":["Related Identifier"],"pl":["Powiązany identyfikator"]},"value":{"en":["ISSN: 2084-1264"],"pl":["ISSN: 2084-1264"],"universal":["ISSN: 2084-1264"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"en":["1"],"pl":["1"],"universal":["1"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"en":["7"],"pl":["7"],"universal":["7"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"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":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["taxation","public sector","Poland"],"pl":["podatki","sektor publiczny","Polska"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"en":["https://reference-global.com/article/10.1515/wrlae-2015-0056"],"pl":["https://reference-global.com/article/10.1515/wrlae-2015-0056"],"universal":["https://reference-global.com/article/10.1515/wrlae-2015-0056"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Kusiak-Winter, Renata"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"pl":["University of Wroclaw. Faculty of Law, Administration & Economics"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"en":["131"],"pl":["131"],"universal":["131"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"en":["126"],"pl":["126"],"universal":["126"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Huchla, Andrzej"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"en":["Taxation of the Public Sector in Poland"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"en":["Copyright by Andrzej Huchla","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"],"pl":["Copyright by Andrzej Huchla","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"],"universal":["Copyright by Andrzej Huchla","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"pl":["Wrocław"]}},{"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"]}},{"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"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"en":["Taxation of the Public Sector 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/124_Huchla_A_Taxation_of_the_public_sector_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/131172/PDF/124_Huchla_A_Taxation_of_the_public_sector_in_Poland.pdf","label":{"@none":["PDF/124_Huchla_A_Taxation_of_the_public_sector_in_Poland.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}