{"id":"https://openalex.org/W4401099879","doi":"https://doi.org/10.12775/pbps.2023.019","title":"Podatkowe instrumenty ochrony \u015brodowiska na przyk\u0142adzie ulg podatkowych zwi\u0105zanych z w\u0142adaniem nieruchomo\u015bciami","display_name":"Podatkowe instrumenty ochrony \u015brodowiska na przyk\u0142adzie ulg podatkowych zwi\u0105zanych z w\u0142adaniem nieruchomo\u015bciami","publication_year":2024,"publication_date":"2024-07-15","ids":{"openalex":"https://openalex.org/W4401099879","doi":"https://doi.org/10.12775/pbps.2023.019"},"language":"pl","primary_location":{"id":"doi:10.12775/pbps.2023.019","doi":"https://doi.org/10.12775/pbps.2023.019","is_oa":true,"landing_page_url":"https://doi.org/10.12775/pbps.2023.019","pdf_url":"https://apcz.umk.pl/PBPS/article/download/49410/39082","source":{"id":"https://openalex.org/S2739387860","display_name":"Prawo Bud\u017cetowe Pa\u0144stwa i Samorz\u0105du","issn_l":"2300-9853","issn":["2300-9853","2353-7086"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","erih-plus","poland-40"],"host_organization":"https://openalex.org/P4310317454","host_organization_name":"The Nicolaus Copernicus University Press","host_organization_lineage":["https://openalex.org/P4310317454"],"host_organization_lineage_names":["The Nicolaus Copernicus University Press"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prawo Bud\u017cetowe Pa\u0144stwa i Samorz\u0105du","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://apcz.umk.pl/PBPS/article/download/49410/39082","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000298155","display_name":"Katarzyna \u015awi\u0119ch-Kujawska","orcid":"https://orcid.org/0000-0001-6466-7187","observed_orcids":["https://orcid.org/0000-0001-6466-7187"]},"institutions":[{"id":"https://openalex.org/I104588304","display_name":"University of Szczecin","ror":"https://ror.org/05vmz5070","country_code":"PL","type":"education","lineage":["https://openalex.org/I104588304"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Katarzyna \u015awi\u0119ch-Kujawska","raw_affiliation_strings":["Uniwersytet Szczeci\u0144ski"],"raw_orcid":"https://orcid.org/0000-0001-6466-7187","affiliations":[{"raw_affiliation_string":"Uniwersytet Szczeci\u0144ski","institution_ids":["https://openalex.org/I104588304"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5000298155"],"corresponding_institution_ids":["https://openalex.org/I104588304"],"apc_list":null,"apc_paid":null,"fwci":1.2,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.76927993,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"11","issue":"4","first_page":"9","last_page":"32"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12939","display_name":"Polish Law and Legal System","score":0.375,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12939","display_name":"Polish Law and Legal System","score":0.375,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"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/T12895","display_name":"Environmental law and policy","score":0.20640000700950623,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"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/T14030","display_name":"Taxation and Legal Issues","score":0.11550000309944153,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.703000009059906},{"id":"https://openalex.org/keywords/property-management","display_name":"property management","score":0.515999972820282},{"id":"https://openalex.org/keywords/environmental-protection","display_name":"environmental protection","score":0.5820000171661377},{"id":"https://openalex.org/keywords/environmental-law","display_name":"environmental law","score":0.6100000143051147},{"id":"https://openalex.org/keywords/environmental-degradation","display_name":"environmental degradation","score":0.6520000100135803}],"concepts":[{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.4364606738090515},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.3596937656402588}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.12775/pbps.2023.019","doi":"https://doi.org/10.12775/pbps.2023.019","is_oa":true,"landing_page_url":"https://doi.org/10.12775/pbps.2023.019","pdf_url":"https://apcz.umk.pl/PBPS/article/download/49410/39082","source":{"id":"https://openalex.org/S2739387860","display_name":"Prawo Bud\u017cetowe Pa\u0144stwa i Samorz\u0105du","issn_l":"2300-9853","issn":["2300-9853","2353-7086"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","erih-plus","poland-40"],"host_organization":"https://openalex.org/P4310317454","host_organization_name":"The Nicolaus Copernicus University Press","host_organization_lineage":["https://openalex.org/P4310317454"],"host_organization_lineage_names":["The Nicolaus Copernicus University Press"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prawo Bud\u017cetowe Pa\u0144stwa i Samorz\u0105du","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:367efdc26b1244f986367e69ccee6ba1","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/367efdc26b1244f986367e69ccee6ba1","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Prawo Bud\u017cetowe Pa\u0144stwa i Samorz\u0105du, Vol 11, Iss 4, Pp 9-32 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.12775/pbps.2023.019","doi":"https://doi.org/10.12775/pbps.2023.019","is_oa":true,"landing_page_url":"https://doi.org/10.12775/pbps.2023.019","pdf_url":"https://apcz.umk.pl/PBPS/article/download/49410/39082","source":{"id":"https://openalex.org/S2739387860","display_name":"Prawo Bud\u017cetowe Pa\u0144stwa i Samorz\u0105du","issn_l":"2300-9853","issn":["2300-9853","2353-7086"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","erih-plus","poland-40"],"host_organization":"https://openalex.org/P4310317454","host_organization_name":"The Nicolaus Copernicus University Press","host_organization_lineage":["https://openalex.org/P4310317454"],"host_organization_lineage_names":["The Nicolaus Copernicus University Press"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prawo Bud\u017cetowe Pa\u0144stwa i Samorz\u0105du","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8999999761581421,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"},{"score":0.7605999708175659,"display_name":"Life on land","id":"https://metadata.un.org/sdg/15"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4401099879.pdf","grobid_xml":"https://content.openalex.org/works/W4401099879.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W2124009200","https://openalex.org/W2274411909","https://openalex.org/W2754940949"],"related_works":["https://openalex.org/W6995511173","https://openalex.org/W4312824511","https://openalex.org/W1960753181","https://openalex.org/W1496691153","https://openalex.org/W6995886471","https://openalex.org/W2792238627","https://openalex.org/W4405631162","https://openalex.org/W7218178936","https://openalex.org/W7147523580","https://openalex.org/W1491097390"],"abstract_inverted_index":{"W":[0,82],"opracowaniu":[1],"podj\u0119to":[2],"istotn\u0105,":[3],"tak":[4,59],"z":[5,18,93],"praktycznego":[6],"jak":[7],"i":[8,37,43],"teoretycznego":[9],"punku":[10],"widzenia,":[11],"problematyk\u0119":[12],"podatkowych":[13,124],"instrument\u00f3w":[14,125],"ochrony":[15,91,126],"\u015brodowiska,":[16,92],"zwi\u0105zanych":[17],"szeroko":[19],"uj\u0119tym":[20],"w\u0142adaniem":[21],"nieruchomo\u015bciami.":[22],"Jest":[23],"ona":[24],"poza":[25],"tym":[26,99],"aktualna,":[27],"szczeg\u00f3lnie":[28],"ze":[29],"wzgl\u0119du":[30],"na":[31,40,104,121],"stale":[32],"post\u0119puj\u0105c\u0105":[33],"degradacj\u0119":[34],"\u015brodowiska":[35,68],"naturalnego":[36],"jej":[38],"wp\u0142yw":[39],"\u015brodowisko":[41],"spo\u0142eczne":[42],"gospodarcze.":[44],"Podstawowym":[45],"celem":[46],"badawczym":[47],"by\u0142o":[48],"ustalenie,":[49],"czy":[50],"w":[51,61,98],"krajowym":[52],"porz\u0105dku":[53],"prawnym":[54],"wykorzystywane":[55],"s\u0105,":[56],"a":[57],"je\u015bli":[58],"to":[60],"jakim":[62],"zakresie":[63],"instrumenty":[64],"sprzyjaj\u0105ce":[65],"tytu\u0142owej":[66],"ochronie":[67],"naturalnego,":[69],"przyjmuj\u0105c":[70],"jednocze\u015bnie":[71],"za\u0142o\u017cenie":[72],"o":[73],"zasadno\u015bci":[74],"realizacji":[75,84],"przez":[76],"ten":[77],"system":[78],"pozafiskalnych":[79,106],"cel\u00f3w":[80,107],"opodatkowania.":[81],"celu":[83],"za\u0142o\u017conego":[85],"celu,":[86],"odniesiono":[87],"si\u0119":[88,103],"podstaw":[89],"prawnych":[90,113],"uwzgl\u0119dnieniem":[94],"roli":[95],"ustawy":[96],"zasadniczej":[97],"obszarze.":[100],"Kolejno":[101],"skoncentrowano":[102],"istocie":[105],"opodatkowania,":[108],"dokonuj\u0105c":[109],"pog\u0142\u0119bionej":[110],"analizy":[111],"rozwi\u0105za\u0144":[112],"dotycz\u0105cych":[114],"ulg":[115],"podatkowych,":[116],"kt\u00f3rym":[117],"mo\u017cna":[118],"przypisa\u0107":[119],"wskazan\u0105":[120],"wst\u0119pie":[122],"rol\u0119":[123],"\u015brodowiska.":[127]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-09-09T07:26:56.047234","created_date":"2024-07-31T00:00:00"}