Have a personal or library account? Click to login
Trade Fair Fee as a Source of Income for the Budgets of Municipalities in Poland on Selected Examples Cover

Trade Fair Fee as a Source of Income for the Budgets of Municipalities in Poland on Selected Examples

Open Access
|Jun 2020

References

  1. Bahl, R., Linn, J. (1992). <em>Urban Public Finance in Developing Countries</em>. New York: Oxford University Press, The World
  2. Bank, Washington. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://documents.worldbank.org/curated/en/963911468739534803/pdf/multi-page.pdf">http://documents.worldbank.org/curated/en/963911468739534803/pdf/multi-page.pdf</ext-link>
  3. Bird, R.M. (2010). <em>Subnational Taxation in Developing Countries: A Review of the Literature</em>. Policy Research Working Paper, Washington DC: The World Bank.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1596/1813-9450-5450" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1596/1813-9450-5450</a></dgdoi:pub-id>
  4. Copley, P.A. (1991). The Association between Municipal Disclosure Practices and audit quality. <em>Journal of Accounting and Public Policy, Volume 10, Issue 4</em>, Winter 1991, 245-266.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/0278-4254(91)90001-Z" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/0278-4254(91)90001-Z</a></dgdoi:pub-id>
  5. Freire, M.E., Garzón, H. (2014). <em>Managing Local Revenues.</em> In Farvacque-Vitkovic, C., Kopanyi, M. (eds.) <em>Municipal Finances. A Handbook for Local Governments</em> (pp. 147-213). Washington DC: International Bank for Reconstruction and Development, The World Bank.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1596/978-0-8213-9830-2_ch4" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1596/978-0-8213-9830-2_ch4</a></dgdoi:pub-id>
  6. Kwaśniewski, R., Wantoch-Rekowski, (2019). <em>The Right of Municipalities to Differentiate Market Charge Rates as an \Implementation of the Local Tax Policy in Poland.</em> Prawo Budżetowe Państwa i Samorządu, Vol 7, No 1 (pp. 67-85). Nicolaus Copernicus University in Toruń.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.12775/PBPS.2019.004" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.12775/PBPS.2019.004</a></dgdoi:pub-id>
  7. Owsiak, S. (2002). <em>Finanse publiczne. Teoria i praktyka</em>. Warsaw: PWN.
  8. Maciejewski, G. (2017). Formaty handlu detalicznego w Polsce w ocenie konsumentów, <em>Studia Ekonomiczne. Scientific Journals of the University of Economics in Katowice</em>, No. 316 (pp. 136-146). Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.researchgate.net/profile/Grzegorz_Maciejewski2/publication/319448830_Formaty_handlu_detalicznego_w_Polsce_w_ocenie_konsumentow_Retailing_formats_in_Poland_in_consumers’_opinion/links/59aac08da6fdcce55a34bbdf/Formatyhandlu-detalicznego-w-Polsce-w-ocenie-konsumentow-Retailing-formats-in-Poland-in-consumers-opinion.pdf">https://www.researchgate.net/profile/Grzegorz_Maciejewski2/publication/319448830_Formaty_handlu_detalicznego_w_Polsce_w_ocenie_konsumentow_Retailing_formats_in_Poland_in_consumers’_opinion/links/59aac08da6fdcce55a34bbdf/Formatyhandlu-detalicznego-w-Polsce-w-ocenie-konsumentow-Retailing-formats-in-Poland-in-consumers-opinion.pdf</ext-link>
  9. Parlińska, A. (2010). <em>Parapodatkowe instrumenty finansowe</em>. Podstawka, M. (Ed.). <em>Finanse. Instytucje, Instrumenty, Podmioty, Rynki, Regulacje.</em> Warsaw: PWN, Warsaw 2010, (pp. 350-353).
  10. Podstawka, M. (2011). <em>Podstawy finansów. Teoria i praktyka.</em> Warsaw: Warsaw University of Life Sciences (WULS – SGGW).
  11. Spencer Pickett, K.H. (2010). <em>The Internal Auditing Handbook.</em> (3rd ed.), West Sussex, United Kingdom: John Wiley &amp; Sons Ltd.
  12. Stiglitz, J.E., Rosengard, Jay K. (2015). <em>Economics of the Public Sector</em> (4rd ed.). New York, London: W.W. Norton Company.
  13. <em>Taxation Trends in the European Union. Data for The EU member states, Iceland and Norway. 2019 edition,</em> (2019). Luxembourg: Publications Office of the European Union. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_trends_report_2019.pdf">https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_trends_report_2019.pdf</ext-link>
  14. <em>World Economic Outlook Reports, April 2020: Chapter 1</em>. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.imf.org/en/Publications/WEO/Issues/2020/04/14/weo-april-2020">https://www.imf.org/en/Publications/WEO/Issues/2020/04/14/weo-april-2020</ext-link>
  15. <em>Consumer Price Index – March 2020 in USA,</em> U.S. Bureau of Labor Statistics. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.bls.gov/news.release/pdf/cpi.pdf">https://www.bls.gov/news.release/pdf/cpi.pdf</ext-link>
  16. <em>Yearly price indices of consumer goods and services in years 2016-2019 in Poland</em>. Retrieved from <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://stat.gov.pl/en/topics/prices-trade/price-indices/price-indices-of-consumer-goods-and-services/yearly-price-indices-of-consumer-goods-and-services-from-1950/">https://stat.gov.pl/en/topics/prices-trade/price-indices/price-indices-of-consumer-goods-and-services/yearly-price-indices-of-consumer-goods-and-services-from-1950/</ext-link>
  17. <em>Act of 13 November 2003 on the income of local government units</em> (i.e. Journal of Laws of 2020, item 23).
  18. <em>The Act of 12 January 1991 on local taxes and fees</em> (i.e., Journal of Laws of 2019, item 1170).
  19. <em>Announcements of the Minister of Finance and the Minister of Finance and Development on the upper limits of specific taxes and local fees in the years 2016, 2017, 2018, 2019</em> (M.P. from 2015, item 735, M.P. from 2016, item 779, M.P. form 2017, p item 800, M.P. from 2018 item 745).
  20. <em>Resolution of the Gdańsk City Council XV/398/15 of 29 October 2015 repealing Resolution No. LVIII/1396/14 of the Gdańsk City Council of 30 October 2014 on the fair fee</em>.
  21. <em>Resolution No. XIII/250/15 of the Gdynia City Council of 28 October 2015 on defining the principles of determining and collecting the fair fee in the City of Gdynia, as well as its amount</em> (Journal of Laws of the Pomeranian Voivodeship from 2015, item 3588).
  22. Resolutions of the Gdynia City Council on the fair fee for the years 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.gdynia.pl/podatki-i-oplaty-lokalne-w-2016-roku,448/oplata-targowa-w-2016-roku,443138">https://bip.um.gdynia.pl/podatki-i-oplaty-lokalne-w-2016-roku,448/oplata-targowa-w-2016-roku,443138</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.gdynia.pl/podatki-i-oplaty-lokalne-w-2017-roku,6288/oplata-targowa-w-2017-roku,459663">https://bip.um.gdynia.pl/podatki-i-oplaty-lokalne-w-2017-roku,6288/oplata-targowa-w-2017-roku,459663</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.gdynia.pl/podatki-i-oplaty-loklane-w-2018-roku,7472/oplata-targowa-w-2018-roku,516069">https://bip.um.gdynia.pl/podatki-i-oplaty-loklane-w-2018-roku,7472/oplata-targowa-w-2018-roku,516069</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.gdynia.pl/podatki-i-oplaty-lokalne-w-2019-roku,7977/oplata-targowa-w-2019-roku,532055">https://bip.um.gdynia.pl/podatki-i-oplaty-lokalne-w-2019-roku,7977/oplata-targowa-w-2019-roku,532055</ext-link>
  23. Resolutions of the individual communes covered by the analysis on fair fee cases in 2016-2019 published in Official Journals of Pomorskie Voivodeship in 2015-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://edziennik.gdansk.uw.gov.pl/actbymonths">http://edziennik.gdansk.uw.gov.pl/actbymonths</ext-link>
  24. Report on the implementation of the Gdynia budget for 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.gdynia.pl/2016,336/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2016-rok,482556">https://bip.um.gdynia.pl/2016,336/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2016-rok,482556</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.gdynia.pl/2017-3,6283/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2017-rok,519667">https://bip.um.gdynia.pl/2017-3,6283/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2017-rok,519667</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.gdynia.pl/2018-2,7389/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2018-rok,535901">https://bip.um.gdynia.pl/2018-2,7389/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2018-rok,535901</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.gdynia.pl/2019,7972/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2019-rok,548196">https://bip.um.gdynia.pl/2019,7972/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2019-rok,548196</ext-link>
  25. Report on the implementation of Jastarnia’s budget for 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.jastarnia.pl/dokumenty/4913">http://bip.jastarnia.pl/dokumenty/4913</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.jastarnia.pl/dokumenty/5508">http://bip.jastarnia.pl/dokumenty/5508</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.jastarnia.pl/dokumenty/6401">http://bip.jastarnia.pl/dokumenty/6401</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.jastarnia.pl/dokumenty/7266">http://bip.jastarnia.pl/dokumenty/7266</ext-link>
  26. Report on the implementation of the Łeba budget for 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://prawomiejscowe.pl/GminaMiejskaLeba/document/616721/Zarz%C4%85dzenie-38_2020">https://prawomiejscowe.pl/GminaMiejskaLeba/document/616721/Zarz%C4%85dzenie-38_2020</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://prawomiejscowe.pl/GminaMiejskaLeba/document/543727/Zarz%C4%85dzenie-45_2019">https://prawomiejscowe.pl/GminaMiejskaLeba/document/543727/Zarz%C4%85dzenie-45_2019</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://prawomiejscowe.pl/GminaMiejskaLeba/document/482486/Zarz%C4%85dzenie-56_2018">https://prawomiejscowe.pl/GminaMiejskaLeba/document/482486/Zarz%C4%85dzenie-56_2018</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://prawomiejscowe.pl/GminaMiejskaLeba/document/405097/Uchwa%C5%82a-XXIX_348_2017">https://prawomiejscowe.pl/GminaMiejskaLeba/document/405097/Uchwa%C5%82a-XXIX_348_2017</ext-link>
  27. Report on the implementation of the budget of Krokowa commune for the years 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.krokowa.pl/dokumenty/3961">http://bip.krokowa.pl/dokumenty/3961</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.krokowa.pl/dokumenty/3978">http://bip.krokowa.pl/dokumenty/3978</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.krokowa.pl/dokumenty/4729">http://bip.krokowa.pl/dokumenty/4729</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.krokowa.pl/dokumenty/5456">http://bip.krokowa.pl/dokumenty/5456</ext-link>
  28. Report on the implementation of the Puck City budget for 2016-2019. Retrieved from:: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.miastopuck.pl/dokumenty/3195">http://bip.miastopuck.pl/dokumenty/3195</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.miastopuck.pl/dokumenty/4237">http://bip.miastopuck.pl/dokumenty/4237</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.miastopuck.pl/dokumenty/5259">http://bip.miastopuck.pl/dokumenty/5259</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.miastopuck.pl/dokumenty/6029">http://bip.miastopuck.pl/dokumenty/6029</ext-link>
  29. Report on the implementation of the Sopot budget for 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.bip.sopot.pl/a,17340,budzet-sopotu-2016.html">https://www.bip.sopot.pl/a,17340,budzet-sopotu-2016.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.bip.sopot.pl/a,17755,budzet-sopotu-2017.html">https://www.bip.sopot.pl/a,17755,budzet-sopotu-2017.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.bip.sopot.pl/a,18346,budzet-sopotu-2018.html">https://www.bip.sopot.pl/a,18346,budzet-sopotu-2018.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.bip.sopot.pl/a,18881,budzet-sopotu-2019.html">https://www.bip.sopot.pl/a,18881,budzet-sopotu-2019.html</ext-link>
  30. Report on the implementation of the budget of Stegna Municipality for 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.stegna.pl/system/obj/2343_51_2017._Zarzadzenie.WYKONANIE_ZA_2016_do_wyslania.Kopia.pdf">http://bip.stegna.pl/system/obj/2343_51_2017._Zarzadzenie.WYKONANIE_ZA_2016_do_wyslania.Kopia.pdf</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.stegna.pl/system/obj/4562_49_2018_Zarzadzenie.WYKONANIE_ZA_2017.pdf">http://bip.stegna.pl/system/obj/4562_49_2018_Zarzadzenie.WYKONANIE_ZA_2017.pdf</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.stegna.pl/system/obj/7187_50_2019_Zarzadzenie_Sprawozdanie_opisowe.pdf">http://bip.stegna.pl/system/obj/7187_50_2019_Zarzadzenie_Sprawozdanie_opisowe.pdf</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.stegna.pl/system/obj/8062_50_2020_zarz..pdf">http://bip.stegna.pl/system/obj/8062_50_2020_zarz..pdf</ext-link>
  31. Report on the implementation of the budget of the City of Ustka for 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.ustka.pl/a,28484,iv-kwartal-2019.html">https://bip.um.ustka.pl/a,28484,iv-kwartal-2019.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.ustka.pl/a,27349,iv-kwartal-2018-rok.html">https://bip.um.ustka.pl/a,27349,iv-kwartal-2018-rok.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.ustka.pl/a,26411,iv-kwartal-2017-rok.html">https://bip.um.ustka.pl/a,26411,iv-kwartal-2017-rok.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.um.ustka.pl/a,24903,iv-kwartal-2016-rok.html">https://bip.um.ustka.pl/a,24903,iv-kwartal-2016-rok.html</ext-link>
  32. Report on the implementation of the budget of the commune of Ustka for the years 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.ustka.ug.gov.pl/a,24111,sprawozdania-budzetowe-za-iv-kwartal-2016.html">http://bip.ustka.ug.gov.pl/a,24111,sprawozdania-budzetowe-za-iv-kwartal-2016.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.ustka.ug.gov.pl/a,24780,zarzadzenie-nr-00505242018-wojta-gminy-ustka-z-dnia-26-marca-2018-roku-wsprawie-przedstawienia-spra.html">http://bip.ustka.ug.gov.pl/a,24780,zarzadzenie-nr-00505242018-wojta-gminy-ustka-z-dnia-26-marca-2018-roku-wsprawie-przedstawienia-spra.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.ustka.ug.gov.pl/a,26038,zarzadzenie-nr-0050712019-wojta-gminy-ustka-z-dnia-20-marca-2019-roku-wsprawie-przedstawienia-spraw.html">http://bip.ustka.ug.gov.pl/a,26038,zarzadzenie-nr-0050712019-wojta-gminy-ustka-z-dnia-20-marca-2019-roku-wsprawie-przedstawienia-spraw.html</ext-link>
  33. Report on the implementation of the budget of Władysławowo City for 2016-2019. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.wladyslawowo.pl/a,22492,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostkisamorzadu-terytorialnego-okres-.html">https://bip.wladyslawowo.pl/a,22492,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostkisamorzadu-terytorialnego-okres-.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.wladyslawowo.pl/a,24250,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostkisamorzadu-terytorialnego-okres-.html">https://bip.wladyslawowo.pl/a,24250,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostkisamorzadu-terytorialnego-okres-.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.wladyslawowo.pl/a,25915,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostkisamorzadu-terytorialnego-od-poc.html">https://bip.wladyslawowo.pl/a,25915,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostkisamorzadu-terytorialnego-od-poc.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://bip.wladyslawowo.pl/a,27289,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostkisamorzadu-terytorialnego-od-poc.html">https://bip.wladyslawowo.pl/a,27289,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostkisamorzadu-terytorialnego-od-poc.html</ext-link><ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://bip.ustka.ug.gov.pl/a,27137,sprawozdania-za-iv-kwartal.html">http://bip.ustka.ug.gov.pl/a,27137,sprawozdania-za-iv-kwartal.html</ext-link>
Language: English
Page range: 37 - 48
Submitted on: May 1, 2020
Accepted on: Jun 15, 2020
Published on: Jun 30, 2020
Published by: Sciendo
In partnership with: Paradigm Publishing Services
Publication frequency: 4 times per year

© 2020 Cezary Szydłowski, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.