dc.contributor.author | Szadkowska, Anna | |
dc.date.accessioned | 2015-06-02T13:49:46Z | |
dc.date.available | 2015-06-02T13:49:46Z | |
dc.date.issued | 2015 | |
dc.identifier.issn | 2353-5601 | |
dc.identifier.uri | http://hdl.handle.net/11089/9268 | |
dc.description.abstract | This article raise the issues of historical analysis of discretionary allowances in 1946–1997.
An author refer to legal nature of allowances institution, which are connected with administrative
approval, including the legal prerequisites of allowances granting, and influence of today policy
and tax practice on legal form talked-about institutions. The aim of study is congeneric analysis of
the grounds, which channel researched allowances to the present shape. | pl_PL |
dc.language.iso | pl | pl_PL |
dc.publisher | Wydział Ekonomiczno-Socjologiczny | pl_PL |
dc.rights | Uznanie autorstwa-Bez utworów zależnych 3.0 Polska | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nd/3.0/pl/ | * |
dc.subject | odroczenie terminu płatności | pl_PL |
dc.subject | rozłożenie na raty | pl_PL |
dc.subject | umorzenie zaległości podatkowej | pl_PL |
dc.subject | zaniechanie poboru podatku | pl_PL |
dc.title | Ulgi uznaniowe w latach 1946–1997 | pl_PL |
dc.type | Article | pl_PL |
dc.page.number | 57-68 | pl_PL |
dc.contributor.authorAffiliation | Katedra Prawa Finansowego, Uniwersytet Łódzki | pl_PL |
dc.date.defence | 2015 | |