{"metadata":[{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["Attribution, Non-Commercial, NoDerivatives"],"pl":["Uznanie autorstwa, Użycie niekomercyjne, Bez utworów zależnych"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"en":["WR U/PAdbg"],"pl":["WR U/PAdbg"],"universal":["WR U/PAdbg"]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Creative Commons - Attribution, Non-Commercial, NoDerivatives (CC BY-NC-ND 3.0)","https://creativecommons.org/licenses/by-nc-nd/3.0/pl/deed.en"],"pl":["Creative Commons - Uznanie autorstwa, Użycie niekomercyjne, Bez utworów zależnych (CC BY-NC-ND 3.0)","https://creativecommons.org/licenses/by-nc-nd/3.0/pl/deed.pl"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Kozłowski, Artur : Redaktor"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["In recent years it has been of great interest to tax, fiscal and customs authorities how trade and services provided over the Internet develop. A long time ago it was stated that the intense development of the Internet contributes to the expansion of the grey area. The grey area\u2019s functioning is very unfavourable to the state economy, because although it creates GDP, it does not directly support the state budget. When considering reduced inflows to the state budget and increases in the deficit, it is reasonable to take any and all actions in order to limit the grey area in each field of social and economic life. Thus, the interest of specialized public authorities in this field should not raise any concerns."]}},{"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":["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":["2012"],"pl":["2012"],"universal":["2012"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"en":["43"],"pl":["43"],"universal":["43"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"en":["36"],"pl":["36"],"universal":["36"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"en":["1"],"pl":["1"],"universal":["1"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"en":["2"],"pl":["2"],"universal":["2"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["grey area","Internet","state budget"],"pl":["szara strefa","Internet","gospodarka państwa","budżet państwa"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{}},{"label":{"en":["Has version"],"pl":["Ma wersję"]},"value":{"en":["https://reference-global.com/article/10.2478/wrlae-2013-0019"],"pl":["https://reference-global.com/article/10.2478/wrlae-2013-0019"],"universal":["https://reference-global.com/article/10.2478/wrlae-2013-0019"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Ćwiąkała-Małys, Anna"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"en":["Internet trade and threat of the grey area"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Kozłowski, Artur"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"pl":["University of Wroclaw. Faculty of Law, Administration & Economics"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"en":["Copyright by Anna Ćwiąkała-Małys","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"],"pl":["Copyright by Anna Ćwiąkała-Małys","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"],"universal":["Copyright by Anna Ćwiąkała-Małys","Copyright by Uniwersytet Wrocławski \u2013 Wydział Prawa, Administracji i Ekonomii"]}},{"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":["Internet trade and threat of the grey area"]},"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/28_Cwiakala_Malys_Internet_trade_and_threat_of_the_grey_area.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/131351/PDF/28_Cwiakala_Malys_Internet_trade_and_threat_of_the_grey_area.pdf","label":{"@none":["PDF/28_Cwiakala_Malys_Internet_trade_and_threat_of_the_grey_area.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}