{"metadata":[{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"en":["The budget and budgetary law of the Polish People\u2019s Republic"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Duda-Hyz, Michalina"]}},{"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 Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"en":["WR U/PAdks"],"pl":["WR U/PAdks"],"universal":["WR U/PAdks"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{"en":["ISSN 0239-6661 (AUWr)","ISSN 2300-7249 (SnAiT)"],"pl":["ISSN 0239-6661 (AUWr)","ISSN 2300-7249 (SnAiT)"],"universal":["ISSN 0239-6661 (AUWr)","ISSN 2300-7249 (SnAiT)"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["state budget","budgetary law","budgetary system","Polish People\u2019s Republic","democratic centralism","autoritarianism","socialist state"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"pl":["https://wuwr.pl/sfzh/article/view/16190/14518 Czasopisma Naukowe w Sieci"]}},{"label":{"en":["Description"],"pl":["Opis"]},"value":{"en":["Is a continuation of: Acta Universitatis Wratislaviensis. Studia nad Faszyzmem i Zbrodniami Hitlerowskimi ; 1 (1974) \u2013 33 (2011) ; ISSN 0137-1126"],"pl":["Stanowi kontynuację: Acta Universitatis Wratislaviensis. Studia nad Faszyzmem i Zbrodniami Hitlerowskimi ; 1 (1974) \u2013 33 (2011) ; ISSN 0137-1126"]}},{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["Attribution"],"pl":["Uznanie autorstwa"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"pl":["Wydawnictwo Uniwersytetu Wrocławskiego","Wydawnictwo \u201eSzermierz\u201d sp. z o.o."]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Creative Commons - Attribution (CC BY 4.0)","https://creativecommons.org/licenses/by/4.0/deed.en"],"pl":["Creative Commons - Uznanie autorstwa (CC BY 4.0)","https://creativecommons.org/licenses/by/4.0/deed.pl"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Scheffler, Tomasz"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["In Polish People\u2019s Republic, as in other socialist countries, the budget system and the organisational structure of the budget corresponded to the assumptions of the political and socio-economic system of the socialist State. This means that the principles of the management of the budget and budgetary law itself were significantly different from the principles and norms then in force in Western European countries. The aim of this article is to outline how the main stages of the Polish People\u2019s Republic\u2019s budget were forming, as well as to demonstrate the impact of changing tendencies to centralise and decentralise the economy on the structure of the State budget. The first part of the article is devoted to the presentation of the process of adaptation and adjustment of the inter-war fiscal legislation to the new political and economic situation. In the second part, the main phases of the reconstruction of the budgetary system have been analysed. The next two parts of the article refer to the issues of adjustment of the budget system to the decentralisation of the management of the national economy and to the crisis of the early 1980s. The implementation of the research objectives made it possible to formulate the thesis that, despite the changing tendencies towards centralisation and decentralisation, throughout the entire period of the Polish People\u2019s Republic the budget system and the organisational structure of the budget itself corresponded in principle to the assumptions of the political and socio-economic system, at the basis of which lay the principle of democratic centralism and the political and economic unity of the State."]}},{"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":["Group publication title"],"pl":["Tytuł publikacji grupowej"]},"value":{"pl":["Acta Universitatis Wratislaviensis. Studia nad Autorytaryzmem i Totalitaryzmem. 2023, 45, nr 2"]}},{"label":{"en":["Source"],"pl":["Źródło"]},"value":{"en":["PAd P 101182 II"],"pl":["PAd P 101182 II"],"universal":["PAd P 101182 II"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Scheffler, Tomasz : Redaktor"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"pl":["Copyright by Autorzy, Wydawnictwo Uniwersytetu Wrocławskiego oraz Wydawnictwo \u201eSzermierz\u201d sp. z o.o."]}},{"label":{"en":["Relation"],"pl":["Powiązanie"]},"value":{"pl":["Acta Universitatis Wratislaviensis, 0239-6661, No 4198"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"en":["2023"],"pl":["2023"],"universal":["2023"]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"pl":["Wrocław"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"en":["The budget and budgetary law of the Polish People\u2019s Republic"]},"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/12_M_Duda-Hyz_The_budget_and_budgetary_law_of_the_Polish_Peoples_Republic.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/141677/PDF/12_M_Duda-Hyz_The_budget_and_budgetary_law_of_the_Polish_Peoples_Republic.pdf","label":{"@none":["PDF/12_M_Duda-Hyz_The_budget_and_budgetary_law_of_the_Polish_Peoples_Republic.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}