{"id":"https://openalex.org/W2594548270","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-24","title":"VAT Neutrality in Community","display_name":"VAT Neutrality in Community","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2594548270","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-24","mag":"2594548270"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2016.2.80/2-24","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-24","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.2.80/2-24","pdf_url":"https://wnus.usz.edu.pl/frfu/file/article/view/9754.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.usz.edu.pl/frfu/file/article/view/9754.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5055742946","display_name":"Grzegorz Bucior","orcid":"https://orcid.org/0000-0001-8462-1071","observed_orcids":["https://orcid.org/0000-0001-8462-1071"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Grzegorz Bucior","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5055742946"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.2192,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.88612662,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"80","issue":null,"first_page":"227","last_page":"234"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.961899995803833,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.961899995803833,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.027300000190734863,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12939","display_name":"Polish Law and Legal System","score":0.005499999970197678,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.7889999747276306},{"id":"https://openalex.org/keywords/vat-neutrality","display_name":"VAT neutrality","score":0.9399999976158142},{"id":"https://openalex.org/keywords/local-government-units","display_name":"local government units","score":0.7900000214576721},{"id":"https://openalex.org/keywords/municipal-services","display_name":"municipal services","score":0.5740000009536743}],"concepts":[{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.5708622336387634},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.34396618604660034},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2630400061607361}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2016.2.80/2-24","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-24","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.2.80/2-24","pdf_url":"https://wnus.usz.edu.pl/frfu/file/article/view/9754.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18276/frfu.2016.2.80/2-24","doi":"https://doi.org/10.18276/frfu.2016.2.80/2-24","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2016.2.80/2-24","pdf_url":"https://wnus.usz.edu.pl/frfu/file/article/view/9754.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2594548270.pdf","grobid_xml":"https://content.openalex.org/works/W2594548270.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2334606090"],"related_works":["https://openalex.org/W2564688903","https://openalex.org/W2546650280","https://openalex.org/W3209586968","https://openalex.org/W1968720224","https://openalex.org/W7045611750","https://openalex.org/W7110527984","https://openalex.org/W6941048745","https://openalex.org/W2997433402","https://openalex.org/W2590433420","https://openalex.org/W4221043175"],"abstract_inverted_index":{"Cel":[0],"\u2013":[1,22,33,40],"celem":[2],"artyku\u0142u":[3],"jest":[4,69],"przedstawienie":[5],"problematyki":[6],"funkcjonowania":[7],"gminnych":[8],"jednostek":[9],"organizacyjnych":[10],"w":[11,15,61,105],"polskim":[12],"systemie":[13],"VAT":[14,44,103,138],"kontek\u015bcie":[16],"realizacji":[17],"fundamentalnych":[18],"zasad":[19],"tego":[20],"systemu":[21],"zasady":[23,29,42,76],"neutralno\u015bci":[24,43,77,137],"i":[25],"powi\u0105zanej":[26],"z":[27,63,84,133],"ni\u0105":[28],"potr\u0105calno\u015bci.":[30],"Metodologia":[31],"badania":[32],"analiza":[34],"pi\u015bmiennictwa,":[35],"badanie":[36],"dokument\u00f3w":[37],"\u017ar\u00f3d\u0142owych.":[38],"Wynik":[39],"realizacja":[41],"polega":[45],"na":[46],"stworzeniu":[47],"takich":[48],"rozwi\u0105za\u0144":[49],"legislacyjnych":[50],"aby":[51],"podatnik":[52],"m\u00f3g\u0142":[53],"potr\u0105ci\u0107":[54],"podatek":[55],"naliczony":[56],"stanowi\u0105cy":[57],"cz\u0119\u015b\u0107":[58],"nak\u0142ad\u00f3w":[59],"dokonywanych":[60],"zwi\u0105zku":[62],"dzia\u0142alno\u015bci\u0105":[64],"opodatkowan\u0105.":[65],"W":[66],"sytuacji":[67],"gmin":[68],"to":[70],"o":[71],"tyle":[72],"istotne,":[73],"i\u017c":[74],"wy\u0142\u0105czenie":[75],"powoduje":[78],"nieuzasadnione,":[79],"nadmierne":[80],"opodatkowanie":[81],"spo\u0142eczno\u015bci":[82],"korzystaj\u0105cej":[83],"us\u0142ug":[85],"wykonywanych":[86],"przez":[87,139],"jednostki":[88],"gminne":[89],"je\u015bli":[90],"te":[91],"us\u0142ugi":[92],"obj\u0119te":[93],"s\u0105":[94],"podatkiem":[95],"VAT.":[96],"Tymczasem":[97],"fiskus":[98],"odmawia\u0142":[99],"gminom":[100],"potr\u0105cania":[101],"podatku":[102],"zawartego":[104],"inwestycjach":[106],"wykorzystywanych":[107],"do":[108,122,128],"dzia\u0142alno\u015bci":[109],"opodatkowanej.":[110],"Dopiero":[111],"wygrany":[112],"sp\u00f3r":[113],"Gminy":[114],"Miasta":[115],"Wroc\u0142aw":[116],"spowodowa\u0142":[117],"zmian\u0119":[118],"podej\u015bcia":[119],"organ\u00f3w":[120],"skarbowych":[121],"tej":[123],"kwestii.":[124],"Jednak":[125],"wci\u0105\u017c":[126],"pozostaje":[127],"rozwi\u0105zania":[129],"wiele":[130],"kwestii":[131],"zwi\u0105zanych":[132],"w\u0142a\u015bciwym":[134],"stosowaniem":[135],"za-sady":[136],"gminy.":[140]},"counts_by_year":[{"year":2018,"cited_by_count":1}],"updated_date":"2026-09-07T09:17:50.787605","created_date":"2017-03-16T00:00:00"}