Object's details: Symetryczność prawa do podatków

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Symetryczność prawa do podatków
• Alternative title:
  
  
  Simetričnìst′ prava lûdini na podatki
   ;
  
  
  Symmetry of human right to taxes
• Creator:
  
  
  Gavrilûk, Ruslana
• Subject and Keywords:
  
  
  symmetry of human right to taxes
   ;
  spatial symmetry of human right to taxes
   ;
  temporal symmetry of human right to taxes right to claims
   ;
  tax duty
   ;
  
  
  symetria prawa człowieka do podatków
   ;
  przestrzenna symetria praw człowieka do podatków
   ;
  czasowa symetria prawa człowieka do podatków
   ;
  prawo do roszczeń
   ;
  podatek
• Description:
  
  
  Tekst w języku polskim i ukraińskim. Streszczenie w języku angielskim.
• Abstract:
  
  
  The symmetry of human right to taxes is an attributive, the most fundamental property of the right of man to taxes manifested both in space and in time. Spatial symmetry of human right to taxes is revealed in regularities and nature of the relationship of different subjects in tax legal relations: if a person comes up with claim then the other person compulsorily has a legal obligation with respect to the first one, and vice versa. The analysis of the force of human right to taxes also indicates the phenomenon of symmetry of opposites within time, though in a given case not interpersonal but temporal. If in initial quantum of the human right to taxes some person was a claimer, then in the next quantum of human right he unavoidably becomes a self-liable party. And vice versa, the party having been self-liable, becomes a claimer, and the claimer becomes a self-liable party.
• Place of publishing:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Bojko, Andrìj Mihajlovič
  :
  Redaktor,
   ;
  Marszał, Maciej
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii. Koło Naukowe Prawa Finansowego
   ;
  Lʹvìvsʹkij nacìonalʹnij unìversitet ìm. Ìvana Franka. Ûridičnij fakulʹtet
• Date issued:
  
  2014
• Date copyrighted:
  
  2014
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:122480
• Source:
  
  PAd P 102216 II
• Language:
  
  pol
   ;
  ukr
• Abstract Language :
  
  eng
• Is version of:
  
  https://wuwr.pl/wlzp/article/view/8703
• Resource Title:
  
  
  Wrocławsko-Lwowskie Zeszyty Prawnicze
• Resource Type:
  
  
  Czasopismo
• Related Identifier:
  
  ISSN 2082-4939
• Related Identifier Type:
  
  ISSN
• Volume:
  
  2014
• Issue:
  
  5
• First Page:
  
  237
• LastPage:
  
  257
• Access rights:
  
  
  The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity
   ;
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights
   ;
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Autor opisu:
  
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2021-02-16
• Last modification date: 2025-05-28
• Content object's number of views: 63
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/122480/PDF.json