id	sid	eid	entity	type
cjfa-20422	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-20422	1	2	2300-12402018	DATE
cjfa-20422	1	3	7	CARDINAL
cjfa-20422	1	4	4 date	DATE
cjfa-20422	1	5	april 13, 2019	DATE
cjfa-20422	1	6	may 4, 2019	DATE
cjfa-20422	2	1	nicolaus copernicus university	ORG
cjfa-20422	2	2	toruń	GPE
cjfa-20422	2	3	3	CARDINAL
cjfa-20422	2	4	87-100 toruń	QUANTITY
cjfa-20422	2	5	poland	GPE
cjfa-20422	3	1	cilak	PERSON
cjfa-20422	3	2	m. (	PERSON
cjfa-20422	3	3	2018	DATE
cjfa-20422	5	1	copernican journal of finance & accounting	ORG
cjfa-20422	5	2	7(4	CARDINAL
cjfa-20422	5	3	31–45	CARDINAL
cjfa-20422	6	1	małgorzata cilak*	PERSON
cjfa-20422	6	2	nicolaus copernicus university	ORG
cjfa-20422	7	1	j e l	PERSON
cjfa-20422	8	1	242	CARDINAL
cjfa-20422	8	2	243	CARDINAL
cjfa-20422	8	3	2009	DATE
cjfa-20422	11	1	the national council of regional chambers	ORG
cjfa-20422	12	1	242	CARDINAL
cjfa-20422	12	2	243	CARDINAL
cjfa-20422	14	1	małgorzata cilak32	PERSON
cjfa-20422	21	1	years	DATE
cjfa-20422	22	1	242	CARDINAL
cjfa-20422	22	2	243	CARDINAL
cjfa-20422	22	3	act1	ORG
cjfa-20422	24	1	the council of the relevant regional chamber of audits	ORG
cjfa-20422	25	1	babczuk & zioło	ORG
cjfa-20422	25	2	2014	DATE
cjfa-20422	25	3	18	CARDINAL
cjfa-20422	25	4	klupczyński	PERSON
cjfa-20422	25	5	2015b	DATE
cjfa-20422	25	6	108	CARDINAL
cjfa-20422	25	7	110	CARDINAL
cjfa-20422	26	1	the budget year	DATE
cjfa-20422	26	2	klupczyński, 2015b	DATE
cjfa-20422	26	3	106	CARDINAL
cjfa-20422	28	1	2015b	DATE
cjfa-20422	28	2	104	CARDINAL
cjfa-20422	29	1	1 act	CARDINAL
cjfa-20422	29	2	27	CARDINAL
cjfa-20422	29	3	2017	CARDINAL
cjfa-20422	29	4	2077	CARDINAL
cjfa-20422	30	1	33	CARDINAL
cjfa-20422	30	2	242	CARDINAL
cjfa-20422	30	3	243	CARDINAL
cjfa-20422	31	1	l.g.u.s.	GPE
cjfa-20422	31	2	first	ORDINAL
cjfa-20422	33	1	second	ORDINAL
cjfa-20422	33	2	poland	GPE
cjfa-20422	33	3	2008–2017	CARDINAL
cjfa-20422	34	1	annually	DATE
cjfa-20422	34	2	the national council of regional chambers	ORG
cjfa-20422	35	1	l.g.u.s.	GPE
cjfa-20422	36	1	third	ORDINAL
cjfa-20422	36	2	242	CARDINAL
cjfa-20422	36	3	243	CARDINAL
cjfa-20422	36	4	l.g.u.s	GPE
cjfa-20422	38	1	242	CARDINAL
cjfa-20422	38	2	243	CARDINAL
cjfa-20422	40	1	242	CARDINAL
cjfa-20422	40	2	243	CARDINAL
cjfa-20422	41	1	242	CARDINAL
cjfa-20422	41	2	243	CARDINAL
cjfa-20422	42	1	2009	DATE
cjfa-20422	42	2	two	CARDINAL
cjfa-20422	42	3	article 242	LAW
cjfa-20422	42	4	article 243	LAW
cjfa-20422	43	1	169	CARDINAL
cjfa-20422	43	2	170	CARDINAL
cjfa-20422	44	1	2005	DATE
cjfa-20422	45	1	two	CARDINAL
cjfa-20422	46	1	article 235	LAW
cjfa-20422	46	2	1	CARDINAL
cjfa-20422	46	3	2	CARDINAL
cjfa-20422	46	4	3	CARDINAL
cjfa-20422	48	1	one	CARDINAL
cjfa-20422	50	1	2007	DATE
cjfa-20422	52	1	małgorzata cilak34	PERSON
cjfa-20422	54	1	1	CARDINAL
cjfa-20422	54	2	2	CARDINAL
cjfa-20422	54	3	3	CARDINAL
cjfa-20422	54	4	article 236 of the p.f.a	LAW
cjfa-20422	55	1	2007	DATE
cjfa-20422	55	2	291	CARDINAL
cjfa-20422	57	1	242	CARDINAL
cjfa-20422	58	1	first	ORDINAL
cjfa-20422	58	2	20112	DATE
cjfa-20422	59	1	1	CARDINAL
cjfa-20422	59	2	previous years	DATE
cjfa-20422	60	1	previous years	DATE
cjfa-20422	60	2	eu	ORG
cjfa-20422	62	1	previous years	DATE
cjfa-20422	63	1	previous years	DATE
cjfa-20422	63	2	eu	ORG
cjfa-20422	64	1	2017	DATE
cjfa-20422	64	2	74	CARDINAL
cjfa-20422	64	3	2012	DATE
cjfa-20422	64	4	199	CARDINAL
cjfa-20422	65	1	article 242(2	LAW
cjfa-20422	66	1	article 243	LAW
cjfa-20422	67	1	first	ORDINAL
cjfa-20422	67	2	2014	DATE
cjfa-20422	68	1	1	CARDINAL
cjfa-20422	68	2	a budget year	DATE
cjfa-20422	68	3	any subsequent year	DATE
cjfa-20422	69	1	article 243(1	LAW
cjfa-20422	69	2	a given financial year	DATE
cjfa-20422	69	3	the same financial year	DATE
cjfa-20422	70	1	2	CARDINAL
cjfa-20422	70	2	article 121(1	LAW
cjfa-20422	70	3	27	CARDINAL
cjfa-20422	71	1	157	CARDINAL
cjfa-20422	71	2	1241	CARDINAL
cjfa-20422	72	1	35	CARDINAL
cjfa-20422	73	1	2011	DATE
cjfa-20422	74	1	525–528	CARDINAL
cjfa-20422	75	1	242	CARDINAL
cjfa-20422	75	2	243	CARDINAL
cjfa-20422	78	1	subsequent years	DATE
cjfa-20422	79	1	article 242	LAW
cjfa-20422	79	2	243	CARDINAL
cjfa-20422	80	1	the national council of regional chambers	ORG
cjfa-20422	80	2	the national council of regional chambers	ORG
cjfa-20422	82	1	242	CARDINAL
cjfa-20422	82	2	243	CARDINAL
cjfa-20422	83	1	2017	DATE
cjfa-20422	83	2	9	CARDINAL
cjfa-20422	83	3	3	CARDINAL
cjfa-20422	83	4	article 243	LAW
cjfa-20422	84	1	ncrca	GPE
cjfa-20422	84	2	2018	DATE
cjfa-20422	84	3	33	CARDINAL
cjfa-20422	85	1	2016	DATE
cjfa-20422	85	2	9	CARDINAL
cjfa-20422	87	1	ncrca	GPE
cjfa-20422	87	2	2017	DATE
cjfa-20422	87	3	33	CARDINAL
cjfa-20422	87	4	2015	DATE
cjfa-20422	87	5	11	CARDINAL
cjfa-20422	88	1	2	CARDINAL
cjfa-20422	88	2	article 242–244	LAW
cjfa-20422	88	3	ncrca	GPE
cjfa-20422	88	4	2016	DATE
cjfa-20422	88	5	36	CARDINAL
cjfa-20422	89	1	previous years	DATE
cjfa-20422	90	1	the years 2008–2017	DATE
cjfa-20422	90	2	l.g.u.s	ORG
cjfa-20422	91	1	2011	DATE
cjfa-20422	91	2	2014	DATE
cjfa-20422	91	3	2017	DATE
cjfa-20422	92	1	1	CARDINAL
cjfa-20422	92	2	the budget year	DATE
cjfa-20422	92	3	2008–2017	CARDINAL
cjfa-20422	92	4	1	CARDINAL
cjfa-20422	93	1	s.	PERSON
cjfa-20422	93	2	36 32%	PERCENT
cjfa-20422	93	3	32%	PERCENT
cjfa-20422	93	4	35%	PERCENT
cjfa-20422	93	5	25%	PERCENT
cjfa-20422	93	6	28%	PERCENT
cjfa-20422	93	7	24%	PERCENT
cjfa-20422	93	8	21%	PERCENT
cjfa-20422	93	9	32%	PERCENT
cjfa-20422	93	10	29%	PERCENT
cjfa-20422	93	11	36%	PERCENT
cjfa-20422	93	12	51%	PERCENT
cjfa-20422	93	13	14%	PERCENT
cjfa-20422	93	14	15%	PERCENT
cjfa-20422	93	15	11%	PERCENT
cjfa-20422	93	16	9%	PERCENT
cjfa-20422	93	17	9%	PERCENT
cjfa-20422	93	18	20%	PERCENT
cjfa-20422	93	19	8%	PERCENT
cjfa-20422	93	20	10%	PERCENT
cjfa-20422	93	21	21%	PERCENT
cjfa-20422	93	22	38%	PERCENT
cjfa-20422	93	23	48%	PERCENT
cjfa-20422	93	24	0%	PERCENT
cjfa-20422	93	25	10%	PERCENT
cjfa-20422	93	26	20%	PERCENT
cjfa-20422	93	27	30%	PERCENT
cjfa-20422	93	28	40%	PERCENT
cjfa-20422	93	29	50%	PERCENT
cjfa-20422	93	30	60%	PERCENT
cjfa-20422	93	31	2006 2007	DATE
cjfa-20422	93	32	2009	DATE
cjfa-20422	93	33	2010 2011 2012	DATE
cjfa-20422	93	34	2013 2014	DATE
cjfa-20422	93	35	2016	DATE
cjfa-20422	93	36	uk	GPE
cjfa-20422	93	37	2490 857 1542	CARDINAL
cjfa-20422	93	38	2245 13761293	DATE
cjfa-20422	93	39	668	CARDINAL
cjfa-20422	93	40	563 1432	CARDINAL
cjfa-20422	93	41	3000 2008	DATE
cjfa-20422	93	42	2009	DATE
cjfa-20422	93	43	2010 2011 2012	DATE
cjfa-20422	93	44	2013 2014	DATE
cjfa-20422	93	45	2015	DATE
cjfa-20422	93	46	o	DATE
cjfa-20422	93	47	2008–2017	CARDINAL
cjfa-20422	94	1	1	CARDINAL
cjfa-20422	96	1	2011	DATE
cjfa-20422	96	2	article 242	LAW
cjfa-20422	97	1	2017	CARDINAL
cjfa-20422	97	2	72.7%	PERCENT
cjfa-20422	97	3	2017	CARDINAL
cjfa-20422	97	4	59.7%	PERCENT
cjfa-20422	102	1	37	CARDINAL
cjfa-20422	102	2	1	CARDINAL
cjfa-20422	103	1	l.g.u.s	GPE
cjfa-20422	103	2	2009–2017 year	DATE
cjfa-20422	103	3	2013 2014	DATE
cjfa-20422	103	4	l.g.u.s	GPE
cjfa-20422	103	5	2256	CARDINAL
cjfa-20422	103	6	329	CARDINAL
cjfa-20422	103	7	432 243	CARDINAL
cjfa-20422	103	8	84 140	CARDINAL
cjfa-20422	103	9	l.g.u.s	GPE
cjfa-20422	103	10	217	CARDINAL
cjfa-20422	103	11	461 136	CARDINAL
cjfa-20422	103	12	6 12	CARDINAL
cjfa-20422	103	13	16	CARDINAL
cjfa-20422	103	14	0 1 13	CARDINAL
cjfa-20422	103	15	0	CARDINAL
cjfa-20422	104	1	6	CARDINAL
cjfa-20422	104	2	0	CARDINAL
cjfa-20422	104	3	o	DATE
cjfa-20422	104	4	2011–2017	CARDINAL
cjfa-20422	109	1	2017	CARDINAL
cjfa-20422	109	2	6%	PERCENT
cjfa-20422	109	3	15.3%	PERCENT
cjfa-20422	110	1	the previous years	DATE
cjfa-20422	110	2	6.1%	PERCENT
cjfa-20422	110	3	2016	DATE
cjfa-20422	110	4	11.5%	PERCENT
cjfa-20422	110	5	2015	DATE
cjfa-20422	110	6	11.6%	PERCENT
cjfa-20422	110	7	2014	DATE
cjfa-20422	111	1	the same years	DATE
cjfa-20422	111	2	12.5%	PERCENT
cjfa-20422	111	3	19.6%	PERCENT
cjfa-20422	111	4	21%	PERCENT
cjfa-20422	112	1	2012	DATE
cjfa-20422	113	1	265–267	CARDINAL
cjfa-20422	113	2	2017a	DATE
cjfa-20422	113	3	112	CARDINAL
cjfa-20422	115	1	ncrca	ORG
cjfa-20422	115	2	article 243	LAW
cjfa-20422	116	1	2010	DATE
cjfa-20422	116	2	cilak38	PERSON
cjfa-20422	116	3	721	CARDINAL
cjfa-20422	116	4	l.g.u.s	MONEY
cjfa-20422	116	5	years 2011–2018	DATE
cjfa-20422	116	6	437	CARDINAL
cjfa-20422	116	7	227	CARDINAL
cjfa-20422	116	8	162	CARDINAL
cjfa-20422	116	9	135	CARDINAL
cjfa-20422	116	10	149	CARDINAL
cjfa-20422	116	11	173	CARDINAL
cjfa-20422	116	12	180	CARDINAL
cjfa-20422	116	13	172	CARDINAL
cjfa-20422	116	14	l.g.u.s (	GPE
cjfa-20422	116	15	2012	DATE
cjfa-20422	116	16	184	CARDINAL
cjfa-20422	116	17	ncrca	ORG
cjfa-20422	116	18	2014	DATE
cjfa-20422	116	19	212	CARDINAL
cjfa-20422	116	20	2016	DATE
cjfa-20422	116	21	279	CARDINAL
cjfa-20422	116	22	ncrca	ORG
cjfa-20422	116	23	2018	DATE
cjfa-20422	116	24	294	CARDINAL
cjfa-20422	117	1	higher than 15%	PERCENT
cjfa-20422	117	2	article 169	LAW
cjfa-20422	118	1	2005	DATE
cjfa-20422	119	1	6–9%	PERCENT
cjfa-20422	122	1	2012	DATE
cjfa-20422	122	2	l.g.u.s	GPE
cjfa-20422	123	1	years 2012–2014	DATE
cjfa-20422	123	2	l.g.u.s	GPE
cjfa-20422	123	3	38.2%	PERCENT
cjfa-20422	123	4	37.7%	PERCENT
cjfa-20422	123	5	37.1%	PERCENT
cjfa-20422	124	1	years 2015–2017	DATE
cjfa-20422	124	2	36%	PERCENT
cjfa-20422	124	3	32.3%	PERCENT
cjfa-20422	124	4	30%	PERCENT
cjfa-20422	124	5	2015	DATE
cjfa-20422	124	6	153	CARDINAL
cjfa-20422	124	7	ncrca	ORG
cjfa-20422	124	8	2018	DATE
cjfa-20422	124	9	184	CARDINAL
cjfa-20422	126	1	242	CARDINAL
cjfa-20422	126	2	243	CARDINAL
cjfa-20422	131	1	previous years	DATE
cjfa-20422	131	2	previous years	DATE
cjfa-20422	131	3	eu	ORG
cjfa-20422	132	1	3	CARDINAL
cjfa-20422	132	2	article 243(1	LAW
cjfa-20422	132	3	12–15%	PERCENT
cjfa-20422	132	4	2015	DATE
cjfa-20422	132	5	272	CARDINAL
cjfa-20422	132	6	2016	DATE
cjfa-20422	132	7	303	CARDINAL
cjfa-20422	132	8	2017	DATE
cjfa-20422	133	1	304	CARDINAL
cjfa-20422	133	2	2018	DATE
cjfa-20422	133	3	320	CARDINAL
cjfa-20422	134	1	39	CARDINAL
cjfa-20422	135	1	article 242(3	LAW
cjfa-20422	136	1	previous years	DATE
cjfa-20422	136	2	previous years	DATE
cjfa-20422	136	3	eu	ORG
cjfa-20422	136	4	eu	ORG
cjfa-20422	136	5	the european free trade association	ORG
cjfa-20422	136	6	the given budget year	DATE
cjfa-20422	137	1	1	CARDINAL
cjfa-20422	138	1	2007	DATE
cjfa-20422	138	2	305	CARDINAL
cjfa-20422	138	3	babczuk & cyrankiewicz	ORG
cjfa-20422	138	4	2016	DATE
cjfa-20422	139	1	l.g.u.s	GPE
cjfa-20422	139	2	2017	DATE
cjfa-20422	140	1	deficit4	PERSON
cjfa-20422	141	1	article 242(3	LAW
cjfa-20422	143	1	article 243(1	LAW
cjfa-20422	144	1	l.g.u.s	GPE
cjfa-20422	145	1	high5	PERSON
cjfa-20422	148	1	l.g.u.s	GPE
cjfa-20422	148	2	deci4	PERSON
cjfa-20422	148	3	14 december 2018	DATE
cjfa-20422	148	4	2018	DATE
cjfa-20422	148	5	2500	CARDINAL
cjfa-20422	149	1	5	CARDINAL
cjfa-20422	149	2	article 243(1	LAW
cjfa-20422	149	3	2011	DATE
cjfa-20422	150	1	527	CARDINAL
cjfa-20422	150	2	528	CARDINAL
cjfa-20422	151	1	małgorzata cilak40 sions	PERSON
cjfa-20422	151	2	article 243(1	LAW
cjfa-20422	152	1	article 243(1	LAW
cjfa-20422	152	2	surplus7	ORG
cjfa-20422	154	1	article 243(1	LAW
cjfa-20422	156	1	2015a	DATE
cjfa-20422	156	2	84	CARDINAL
cjfa-20422	156	3	2013	DATE
cjfa-20422	156	4	75	CARDINAL
cjfa-20422	157	1	article 243(1	LAW
cjfa-20422	158	1	eu	ORG
cjfa-20422	158	2	243(3	PRODUCT
cjfa-20422	158	3	article 243(1	LAW
cjfa-20422	159	1	242	CARDINAL
cjfa-20422	159	2	243	CARDINAL
cjfa-20422	160	1	the years 2013–2015	DATE
cjfa-20422	160	2	article 242	LAW
cjfa-20422	160	3	2012	DATE
cjfa-20422	160	4	article 36(1	LAW
cjfa-20422	161	1	2014	DATE
cjfa-20422	162	1	181–182	CARDINAL
cjfa-20422	163	1	6	CARDINAL
cjfa-20422	164	1	2018	DATE
cjfa-20422	164	2	171	CARDINAL
cjfa-20422	165	1	7 act	CARDINAL
cjfa-20422	165	2	14 december 2018	DATE
cjfa-20422	165	3	2018	DATE
cjfa-20422	165	4	2500	CARDINAL
cjfa-20422	166	1	41	CARDINAL
cjfa-20422	166	2	the years 2014–2018	DATE
cjfa-20422	166	3	l.g.u.s	GPE
cjfa-20422	167	1	the years 2014–2018	DATE
cjfa-20422	167	2	l.g.u.s	GPE
cjfa-20422	167	3	article 36(1	LAW
cjfa-20422	167	4	2	CARDINAL
cjfa-20422	168	1	ncrca data	ORG
cjfa-20422	168	2	90%	PERCENT
cjfa-20422	170	1	2017	DATE
cjfa-20422	170	2	2%	PERCENT
cjfa-20422	171	1	22.2%	PERCENT
cjfa-20422	171	2	27.8%	PERCENT
cjfa-20422	171	3	41.2%	PERCENT
cjfa-20422	171	4	57.6%	PERCENT
cjfa-20422	171	5	2018	DATE
cjfa-20422	171	6	298	CARDINAL
cjfa-20422	172	1	one	CARDINAL
cjfa-20422	172	2	jastrzębska	GPE
cjfa-20422	172	3	2017	DATE
cjfa-20422	172	4	126	CARDINAL
cjfa-20422	172	5	babczuk & gonet	ORG
cjfa-20422	172	6	2013	DATE
cjfa-20422	172	7	38	CARDINAL
cjfa-20422	173	1	l.g.u.s.	GPE
cjfa-20422	173	2	2014	DATE
cjfa-20422	173	3	80	CARDINAL
cjfa-20422	175	1	article 243(1	LAW
cjfa-20422	176	1	30.0%	PERCENT
cjfa-20422	176	2	32%	PERCENT
cjfa-20422	177	1	ncr	ORG
cjfa-20422	177	2	2018	DATE
cjfa-20422	177	3	298	CARDINAL
cjfa-20422	178	1	małgorzata cilak42 ticle 72(1a))9	PERSON
cjfa-20422	180	1	two	CARDINAL
cjfa-20422	180	2	article 242	LAW
cjfa-20422	180	3	243	CARDINAL
cjfa-20422	184	1	l.g.u.s (	GPE
cjfa-20422	184	2	57	CARDINAL
cjfa-20422	186	1	article 242	LAW
cjfa-20422	186	2	243	CARDINAL
cjfa-20422	188	1	article 242	LAW
cjfa-20422	188	2	243	CARDINAL
cjfa-20422	189	1	two	CARDINAL
cjfa-20422	191	1	9 act	CARDINAL
cjfa-20422	191	2	14 december 2018	DATE
cjfa-20422	191	3	2018	DATE
cjfa-20422	191	4	2500	CARDINAL
cjfa-20422	192	1	43	CARDINAL
cjfa-20422	192	2	article 243(1	LAW
cjfa-20422	192	3	the 15%	PERCENT
cjfa-20422	195	1	two	CARDINAL
cjfa-20422	195	2	one	CARDINAL
cjfa-20422	200	1	2012	DATE
cjfa-20422	201	1	7	CARDINAL
cjfa-20422	201	2	december 2012	DATE
cjfa-20422	201	3	1456	CARDINAL
cjfa-20422	202	1	babczuk	GPE
cjfa-20422	202	2	a., & gonet	ORG
cjfa-20422	202	3	w.	PERSON
cjfa-20422	202	4	2013	DATE
cjfa-20422	203	1	charakterystyka prawnych ograniczeń	PERSON
cjfa-20422	203	2	jednostki samorządu terytorialnego	PERSON
cjfa-20422	205	1	a. babczuk	PERSON
cjfa-20422	206	1	rozwój w warunkach kryzysu	ORG
cjfa-20422	207	1	wybrane	GPE
cjfa-20422	207	2	zarządzania finansami	GPE
cjfa-20422	210	1	warsaw	GPE
cjfa-20422	210	2	fundacja rozwoju demokracji	PERSON
cjfa-20422	211	1	babczuk a., & cyrankiewicz	ORG
cjfa-20422	211	2	2016	DATE
cjfa-20422	212	1	arkadiusz babczuk	PERSON
cjfa-20422	215	1	babczuk	GPE
cjfa-20422	215	2	a., & zioło	ORG
cjfa-20422	215	3	m. (	PERSON
cjfa-20422	215	4	2014	DATE
cjfa-20422	216	1	jednostek samorządu terytorialnego	PERSON
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cjfa-20422	222	2	11–26	CARDINAL
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cjfa-20422	228	1	6	CARDINAL
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cjfa-20422	231	1	217	CARDINAL
cjfa-20422	232	1	article 217.	LAW
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cjfa-20422	240	1	2018	DATE
cjfa-20422	240	2	2190	DATE
cjfa-20422	241	1	jastrzębska	PERSON
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cjfa-20422	242	1	ukryty jednostek samorządu terytorialnego	ORG
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cjfa-20422	244	1	mariae curie-skłodowska	PERSON
cjfa-20422	244	2	lublin-polonia	PERSON
cjfa-20422	244	3	125–132	DATE
cjfa-20422	245	1	jurewicz	PERSON
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cjfa-20422	249	1	2	CARDINAL
cjfa-20422	250	1	jurewicz	PERSON
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cjfa-20422	251	4	kujawsko-pomorskiego w latach 2002–2015	ORG
cjfa-20422	253	1	kujawsko-pomorskie voivodeship	ORG
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cjfa-20422	255	1	1(5	CARDINAL
cjfa-20422	255	2	47	CARDINAL
cjfa-20422	255	3	60	CARDINAL
cjfa-20422	256	1	klupczyński	PERSON
cjfa-20422	256	2	m. (2015a	PERSON
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cjfa-20422	260	1	1(3	CARDINAL
cjfa-20422	262	1	klupczyński	PERSON
cjfa-20422	262	2	m. (	PERSON
cjfa-20422	262	3	2015b	DATE
cjfa-20422	263	1	upadłość komunalna	PERSON
cjfa-20422	265	1	j. wantochrekowski	PERSON
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cjfa-20422	267	1	uwagi de lege lata	PERSON
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cjfa-20422	269	1	de lege lata	PERSON
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cjfa-20422	275	1	krrio	PERSON
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cjfa-20422	275	3	rada regionalnych	PERSON
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cjfa-20422	276	1	sprawozdanie	PERSON
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cjfa-20422	276	5	roku	ORG
cjfa-20422	277	1	2017	CARDINAL
cjfa-20422	278	1	warsaw	GPE
cjfa-20422	279	1	langer, m. (2014).	ORG
cjfa-20422	280	1	ukryte formy zadłużenia	ORG
cjfa-20422	280	2	jednostek samorządu terytorialnego	PERSON
cjfa-20422	280	3	próba	GPE
cjfa-20422	282	1	prawo budżetowe państwa	PERSON
cjfa-20422	283	1	4(2	CARDINAL
cjfa-20422	286	1	ncrca	ORG
cjfa-20422	286	2	national council of regional chambers	ORG
cjfa-20422	286	3	2018	DATE
cjfa-20422	287	1	2017	CARDINAL
cjfa-20422	288	1	warsaw	GPE
cjfa-20422	288	2	national council of rca	ORG
cjfa-20422	288	3	ncrca	ORG
cjfa-20422	288	4	national council of regional chambers	ORG
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cjfa-20422	289	1	2016	DATE
cjfa-20422	290	1	warsaw	GPE
cjfa-20422	290	2	national council of rca	ORG
cjfa-20422	291	1	45	CARDINAL
cjfa-20422	291	2	national council of regional chambers	ORG
cjfa-20422	291	3	2016	CARDINAL
cjfa-20422	292	1	2015	DATE
cjfa-20422	293	1	warsaw	GPE
cjfa-20422	293	2	national council of rca	ORG
cjfa-20422	293	3	ncrca	ORG
cjfa-20422	293	4	national council of regional chambers	ORG
cjfa-20422	293	5	2015	CARDINAL
cjfa-20422	294	1	2014	DATE
cjfa-20422	295	1	warsaw	GPE
cjfa-20422	295	2	national council of rca	ORG
cjfa-20422	295	3	ncrca	ORG
cjfa-20422	295	4	national council of regional chambers	ORG
cjfa-20422	295	5	2014	DATE
cjfa-20422	296	1	2013	DATE
cjfa-20422	297	1	warsaw	GPE
cjfa-20422	297	2	national council of rca	ORG
cjfa-20422	297	3	ncrca	ORG
cjfa-20422	297	4	national council of regional chambers	ORG
cjfa-20422	297	5	2012	DATE
cjfa-20422	298	1	2011	DATE
cjfa-20422	299	1	warsaw	GPE
cjfa-20422	299	2	national council of rca	ORG
cjfa-20422	300	1	a.	PERSON
cjfa-20422	300	2	2013	DATE
cjfa-20422	301	1	współpraca jednostek samorządu terytorialnego	PERSON
cjfa-20422	303	1	a. babczuk	PERSON
cjfa-20422	304	1	rozwój w warunkach kryzysu	ORG
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cjfa-20422	305	2	zarządzania finansami	GPE
cjfa-20422	308	1	warsaw	GPE
cjfa-20422	308	2	fundacja rozwoju demokracji	PERSON
cjfa-20422	309	1	owsiak	PERSON
cjfa-20422	309	2	s.	PERSON
cjfa-20422	309	3	2017	CARDINAL
cjfa-20422	311	1	współczesne ujęcie	PERSON
cjfa-20422	313	1	warsaw	GPE
cjfa-20422	314	1	27	CARDINAL
cjfa-20422	314	2	2017	CARDINAL
cjfa-20422	314	3	2077	CARDINAL
cjfa-20422	316	1	2005	DATE
cjfa-20422	317	1	30	CARDINAL
cjfa-20422	317	2	june 2005	DATE
cjfa-20422	317	3	r.	NORP
cjfa-20422	317	4	2005	DATE
cjfa-20422	317	5	249	CARDINAL
cjfa-20422	317	6	2104	DATE
cjfa-20422	318	1	2014	DATE
cjfa-20422	319	1	efektywność	NORP
cjfa-20422	319	2	wybranych	ORG
cjfa-20422	319	3	samorządu terytorialnego	PERSON
cjfa-20422	321	1	prawo budżetowe państwa	PERSON
cjfa-20422	322	1	1(2	CARDINAL
cjfa-20422	323	1	173–194	CARDINAL
cjfa-20422	325	1	salachna	PERSON
cjfa-20422	325	2	j.m.	GPE
cjfa-20422	325	3	2011	DATE
cjfa-20422	326	1	nowe formy prawne ograniczania deficytu	ORG
cjfa-20422	326	2	oraz zadłużenia	PERSON
cjfa-20422	326	3	samorządu terytorialnego	PERSON
cjfa-20422	326	4	próba	GPE
cjfa-20422	328	1	j. szołno-koguc	PERSON
cjfa-20422	328	2	a. pomorska	PERSON
cjfa-20422	329	1	ekonomiczne	PERSON
cjfa-20422	333	1	publicznego	ORG
cjfa-20422	335	1	warsaw	GPE
cjfa-20422	336	1	lex	PERSON
cjfa-20422	336	2	wolters kluwer	ORG
cjfa-20422	337	1	trykozko	GPE
cjfa-20422	337	2	r.	PERSON
cjfa-20422	337	3	2007	DATE
cjfa-20422	338	1	ustawa	PERSON
cjfa-20422	339	1	komentarz dla	ORG
cjfa-20422	339	2	jednostek samorządu terytorialnego	PERSON
cjfa-20422	342	1	warsaw	GPE
cjfa-20422	343	1	ziółkowska	PERSON
cjfa-20422	343	2	w.	PERSON
cjfa-20422	343	3	2012	DATE
cjfa-20422	345	1	teoria	PERSON
cjfa-20422	348	1	poznań	PERSON
cjfa-20422	348	2	wydawnictwo wyższej szkoły bankowej	ORG