id	sid	eid	entity	type
cjfa-45208	1	1	february 22	DATE
cjfa-45208	1	2	2023	CARDINAL
cjfa-45208	1	3	april 1	DATE
cjfa-45208	1	4	2023	CARDINAL
cjfa-45208	2	1	nicolaus copernicus university	ORG
cjfa-45208	2	2	toruń	GPE
cjfa-45208	2	3	13a	CARDINAL
cjfa-45208	2	4	87-100 toruń	QUANTITY
cjfa-45208	2	5	poland	GPE
cjfa-45208	2	6	611 46 34	DATE
cjfa-45208	4	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-45208	4	2	2300-12402022	DATE
cjfa-45208	4	3	11	CARDINAL
cjfa-45208	4	4	4	CARDINAL
cjfa-45208	4	5	żołądkiewicz-kuzioła	NORP
cjfa-45208	4	6	a.	PERSON
cjfa-45208	4	7	2022	CARDINAL
cjfa-45208	6	1	copernican journal of finance & accounting	ORG
cjfa-45208	6	2	11(4	DATE
cjfa-45208	6	3	203–216	CARDINAL
cjfa-45208	6	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-45208	6	5	nicolaus copernicus university	ORG
cjfa-45208	7	1	j e l	PERSON
cjfa-45208	9	1	the years 2017–2021	DATE
cjfa-45208	9	2	the ministry of finance	ORG
cjfa-45208	12	1	agnieszka żołądkiewicz-kuzioła204204	PERSON
cjfa-45208	12	2	jędrzejewski	PERSON
cjfa-45208	12	3	2018	DATE
cjfa-45208	13	1	b. słomińska	PERSON
cjfa-45208	13	2	2006	DATE
cjfa-45208	16	1	poland	GPE
cjfa-45208	16	2	poland	GPE
cjfa-45208	16	3	april 2, 1997	DATE
cjfa-45208	17	1	2017	DATE
cjfa-45208	19	1	kowalska	ORG
cjfa-45208	19	2	jurewicz and legutko	PERSON
cjfa-45208	19	3	2019	DATE
cjfa-45208	19	4	2020	DATE
cjfa-45208	19	5	2021	CARDINAL
cjfa-45208	19	6	2022	CARDINAL
cjfa-45208	22	1	the ministry of finance	ORG
cjfa-45208	22	2	the years 2017–2021	DATE
cjfa-45208	23	1	2015	DATE
cjfa-45208	24	1	one	CARDINAL
cjfa-45208	25	1	each year	DATE
cjfa-45208	25	2	rogalska	ORG
cjfa-45208	25	3	2020	DATE
cjfa-45208	26	1	max	PERSON
cjfa-45208	26	2	205205	DATE
cjfa-45208	27	1	zero	CARDINAL
cjfa-45208	28	1	the supreme administrative court	ORG
cjfa-45208	28	2	krakow	GPE
cjfa-45208	28	3	july 22, 1993	DATE
cjfa-45208	28	4	the supreme administrative court	ORG
cjfa-45208	28	5	warsaw	GPE
cjfa-45208	28	6	november 27, 1992	DATE
cjfa-45208	29	1	january 12, 1991	DATE
cjfa-45208	31	1	1998	DATE
cjfa-45208	32	1	two	CARDINAL
cjfa-45208	33	1	first	ORDINAL
cjfa-45208	34	1	durczyńska	ORG
cjfa-45208	34	2	2016	DATE
cjfa-45208	35	1	second	ORDINAL
cjfa-45208	36	1	the municipal council	ORG
cjfa-45208	36	2	2020	DATE
cjfa-45208	37	1	covid-19	PRODUCT
cjfa-45208	37	2	2020	DATE
cjfa-45208	37	3	2020	DATE
cjfa-45208	37	4	months	DATE
cjfa-45208	37	5	2021	CARDINAL
cjfa-45208	37	6	covid-19	ORG
cjfa-45208	37	7	march 2, 2020	DATE
cjfa-45208	37	8	covid-19	PERSON
cjfa-45208	38	1	cilak	NORP
cjfa-45208	38	2	agnieszka żołądkiewicz-kuzioła206206 2013	PERSON
cjfa-45208	40	1	67a	CARDINAL
cjfa-45208	40	2	the tax authority	ORG
cjfa-45208	40	3	august 29, 1997	DATE
cjfa-45208	42	1	2004	DATE
cjfa-45208	43	1	the supreme administrative court	ORG
cjfa-45208	44	1	the supreme administrative court	ORG
cjfa-45208	44	2	april 22, 1999	DATE
cjfa-45208	46	1	the ministry of finance	ORG
cjfa-45208	46	2	the years 2017–2021	DATE
cjfa-45208	47	1	2,478	CARDINAL
cjfa-45208	47	2	poland	GPE
cjfa-45208	49	1	207207	DATE
cjfa-45208	50	1	1	CARDINAL
cjfa-45208	51	1	the years 2017–2021	DATE
cjfa-45208	51	2	22.81%	PERCENT
cjfa-45208	51	3	pln 4,968.77 million	ORG
cjfa-45208	51	4	2017	DATE
cjfa-45208	51	5	6,103.05 million	CARDINAL
cjfa-45208	51	6	2021	CARDINAL
cjfa-45208	53	1	17.21%	PERCENT
cjfa-45208	53	2	pln 3,505.44 million	ORG
cjfa-45208	53	3	2017	DATE
cjfa-45208	53	4	pln 4,108.61 million	ORG
cjfa-45208	53	5	2021	CARDINAL
cjfa-45208	54	1	20.77%	PERCENT
cjfa-45208	54	2	18.13%	PERCENT
cjfa-45208	55	1	from year to year	DATE
cjfa-45208	55	2	2020–2021	CARDINAL
cjfa-45208	56	1	8.27%	PERCENT
cjfa-45208	56	2	6.59%	PERCENT
cjfa-45208	56	3	7.60%	PERCENT
cjfa-45208	56	4	8.26%	PERCENT
cjfa-45208	58	1	annual	DATE
cjfa-45208	58	2	26.44%	PERCENT
cjfa-45208	58	3	16.62%	PERCENT
cjfa-45208	59	1	annual	DATE
cjfa-45208	59	2	24.26%	PERCENT
cjfa-45208	59	3	24.02%	PERCENT
cjfa-45208	60	1	2021	CARDINAL
cjfa-45208	60	2	2017	CARDINAL
cjfa-45208	61	1	agnieszka żołądkiewicz-kuzioła208208	PERSON
cjfa-45208	61	2	1	CARDINAL
cjfa-45208	62	1	years 2017–2021	DATE
cjfa-45208	62	2	pln 4,968.77 million	ORG
cjfa-45208	62	3	2017	DATE
cjfa-45208	62	4	6,103.05 million	CARDINAL
cjfa-45208	62	5	2021	CARDINAL
cjfa-45208	64	1	17.21%	PERCENT
cjfa-45208	64	2	pln 3,505.44 million	ORG
cjfa-45208	64	3	2017	DATE
cjfa-45208	64	4	pln 4,108.61 million	ORG
cjfa-45208	64	5	2021	CARDINAL
cjfa-45208	65	1	20.77%	PERCENT
cjfa-45208	65	2	18.13%	PERCENT
cjfa-45208	66	1	from year to year	DATE
cjfa-45208	66	2	2020-2021	DATE
cjfa-45208	67	1	8.27%	PERCENT
cjfa-45208	67	2	6.59%	PERCENT
cjfa-45208	67	3	7.60%	PERCENT
cjfa-45208	67	4	8.26%	PERCENT
cjfa-45208	69	1	annual	DATE
cjfa-45208	69	2	26.44%	PERCENT
cjfa-45208	69	3	16.62%	PERCENT
cjfa-45208	70	1	annual	DATE
cjfa-45208	70	2	24.26%	PERCENT
cjfa-45208	70	3	24.02%	PERCENT
cjfa-45208	71	1	2021	CARDINAL
cjfa-45208	71	2	2017	CARDINAL
cjfa-45208	72	1	1	CARDINAL
cjfa-45208	73	1	years 2017-2021	DATE
cjfa-45208	73	2	17,5%	PERCENT
cjfa-45208	73	3	16,8%	PERCENT
cjfa-45208	73	4	16,4%	PERCENT
cjfa-45208	73	5	16,5%	PERCENT
cjfa-45208	73	6	15,9%	PERCENT
cjfa-45208	73	7	26,5%	PERCENT
cjfa-45208	73	8	25,0%	PERCENT
cjfa-45208	73	9	23,8%	PERCENT
cjfa-45208	74	1	22,8%	PERCENT
cjfa-45208	74	2	27,4%	PERCENT
cjfa-45208	74	3	25,7%	PERCENT
cjfa-45208	74	4	23,5%	PERCENT
cjfa-45208	74	5	21,2%	PERCENT
cjfa-45208	74	6	22,3%	PERCENT
cjfa-45208	74	7	29,3%	PERCENT
cjfa-45208	74	8	27,8%	PERCENT
cjfa-45208	74	9	25,9%	PERCENT
cjfa-45208	74	10	24,5%	PERCENT
cjfa-45208	74	11	24,7%	PERCENT
cjfa-45208	75	1	9023,38	CARDINAL
cjfa-45208	76	1	9989,81	DATE
cjfa-45208	76	2	3505,44	CARDINAL
cjfa-45208	76	3	3610,79	CARDINAL
cjfa-45208	76	4	3854,54	CARDINAL
cjfa-45208	78	1	5497,73	CARDINAL
cjfa-45208	79	1	5150,97 5345,75	DATE
cjfa-45208	79	2	6000,00	CARDINAL
cjfa-45208	79	3	0,0%	PERCENT
cjfa-45208	79	4	5,0%	PERCENT
cjfa-45208	79	5	10,0%	PERCENT
cjfa-45208	79	6	15,0%	PERCENT
cjfa-45208	79	7	20,0%	PERCENT
cjfa-45208	79	8	25,0%	PERCENT
cjfa-45208	79	9	30,0%	PERCENT
cjfa-45208	79	10	35,0%	PERCENT
cjfa-45208	79	11	2017 2018	DATE
cjfa-45208	79	12	2020	DATE
cjfa-45208	79	13	2021	DATE
cjfa-45208	79	14	io	LOC
cjfa-45208	79	15	o	DATE
cjfa-45208	79	16	2017, 2018	DATE
cjfa-45208	79	17	2019	DATE
cjfa-45208	79	18	2020	DATE
cjfa-45208	79	19	2021	DATE
cjfa-45208	80	1	2	CARDINAL
cjfa-45208	81	1	2020	DATE
cjfa-45208	82	1	each year	DATE
cjfa-45208	84	1	2021	CARDINAL
cjfa-45208	84	2	58.85%	PERCENT
cjfa-45208	84	3	68.45%	PERCENT
cjfa-45208	85	1	2021	CARDINAL
cjfa-45208	85	2	74.8%	PERCENT
cjfa-45208	85	3	73.3%	PERCENT
cjfa-45208	86	1	2	CARDINAL
cjfa-45208	87	1	years 2017–2021	DATE
cjfa-45208	87	2	2017, 2018	DATE
cjfa-45208	87	3	2019	DATE
cjfa-45208	87	4	2020	DATE
cjfa-45208	87	5	2021	DATE
cjfa-45208	88	1	2	CARDINAL
cjfa-45208	89	1	2020	DATE
cjfa-45208	90	1	each year	DATE
cjfa-45208	92	1	2021	CARDINAL
cjfa-45208	92	2	58.85%	PERCENT
cjfa-45208	92	3	68.45%	PERCENT
cjfa-45208	93	1	2021	CARDINAL
cjfa-45208	93	2	74.8%	PERCENT
cjfa-45208	93	3	73.3%	PERCENT
cjfa-45208	94	1	2	CARDINAL
cjfa-45208	95	1	years 20172021	DATE
cjfa-45208	95	2	2017, 2018	DATE
cjfa-45208	95	3	2019	DATE
cjfa-45208	95	4	2020	DATE
cjfa-45208	95	5	2021	CARDINAL
cjfa-45208	97	1	1-4	DATE
cjfa-45208	98	1	61,2%	PERCENT
cjfa-45208	98	2	61,0%	PERCENT
cjfa-45208	98	3	61,9%	PERCENT
cjfa-45208	98	4	62,0%	PERCENT
cjfa-45208	98	5	58,8%	PERCENT
cjfa-45208	98	6	77,1%	PERCENT
cjfa-45208	98	7	77,7%	PERCENT
cjfa-45208	98	8	76,9%	PERCENT
cjfa-45208	98	9	75,2%	PERCENT
cjfa-45208	98	10	74,8%	PERCENT
cjfa-45208	98	11	75,5%	PERCENT
cjfa-45208	98	12	74,5%	PERCENT
cjfa-45208	98	13	73,6%	PERCENT
cjfa-45208	98	14	71,5%	PERCENT
cjfa-45208	98	15	68,4%	PERCENT
cjfa-45208	98	16	77,9%	PERCENT
cjfa-45208	98	17	75,2%	PERCENT
cjfa-45208	98	18	76,5%	PERCENT
cjfa-45208	98	19	74,8%	PERCENT
cjfa-45208	98	20	398,72	CARDINAL
cjfa-45208	98	21	446,23	DATE
cjfa-45208	98	22	436,97 476,54 492,89 467,72	DATE
cjfa-45208	98	23	524,70	CARDINAL
cjfa-45208	98	24	1188,59 1202,12	CARDINAL
cjfa-45208	98	25	1334,65 942,70 1029,74	DATE
cjfa-45208	98	26	1105,82 0,00 200,00	QUANTITY
cjfa-45208	99	1	0,0%	PERCENT
cjfa-45208	99	2	10,0%	PERCENT
cjfa-45208	99	3	20,0%	PERCENT
cjfa-45208	99	4	30,0%	PERCENT
cjfa-45208	99	5	40,0%	PERCENT
cjfa-45208	99	6	50,0%	PERCENT
cjfa-45208	99	7	60,0%	PERCENT
cjfa-45208	99	8	70,0%	PERCENT
cjfa-45208	99	9	80,0%	PERCENT
cjfa-45208	99	10	90,0%	PERCENT
cjfa-45208	99	11	2017 2018	DATE
cjfa-45208	99	12	2020	DATE
cjfa-45208	99	13	2021	DATE
cjfa-45208	99	14	io	LOC
cjfa-45208	99	15	o	DATE
cjfa-45208	99	16	2017, 2018	DATE
cjfa-45208	99	17	2019	DATE
cjfa-45208	99	18	2020	DATE
cjfa-45208	99	19	2021	CARDINAL
cjfa-45208	101	1	1–4	CARDINAL
cjfa-45208	102	1	less than 5%	PERCENT
cjfa-45208	102	2	1	CARDINAL
cjfa-45208	104	1	2021	CARDINAL
cjfa-45208	104	2	2.35%	PERCENT
cjfa-45208	106	1	2021	CARDINAL
cjfa-45208	106	2	only 0.34%	PERCENT
cjfa-45208	107	1	2020	DATE
cjfa-45208	107	2	2019	DATE
cjfa-45208	108	1	agnieszka żołądkiewicz-kuzioła210210	PERSON
cjfa-45208	109	1	pln 46.24 million	ORG
cjfa-45208	110	1	1	CARDINAL
cjfa-45208	111	1	the years 2017–2021	DATE
cjfa-45208	111	2	2021	CARDINAL
cjfa-45208	111	3	pln	GPE
cjfa-45208	111	4	234.53	MONEY
cjfa-45208	111	5	2.45 2.89	QUANTITY
cjfa-45208	111	6	2.18 2.35	CARDINAL
cjfa-45208	111	7	pln 113.74	PERSON
cjfa-45208	111	8	110.67	CARDINAL
cjfa-45208	111	9	131.63	MONEY
cjfa-45208	111	10	1.34 1.25	CARDINAL
cjfa-45208	111	11	1.57 1.32	CARDINAL
cjfa-45208	111	12	pln	ORG
cjfa-45208	111	13	22.68	CARDINAL
cjfa-45208	111	14	0.27	CARDINAL
cjfa-45208	111	15	pln	GPE
cjfa-45208	111	16	55.47	CARDINAL
cjfa-45208	111	17	pln	GPE
cjfa-45208	111	18	398.72	CARDINAL
cjfa-45208	111	19	477.51	MONEY
cjfa-45208	111	20	4.71 4.83	CARDINAL
cjfa-45208	111	21	4.78	DATE
cjfa-45208	111	22	o	DATE
cjfa-45208	111	23	2017, 2018	DATE
cjfa-45208	111	24	2019	DATE
cjfa-45208	111	25	2020	DATE
cjfa-45208	111	26	2021	DATE
cjfa-45208	112	1	the years 2017–2021	DATE
cjfa-45208	112	2	pln 436.97 million	ORG
cjfa-45208	112	3	pln 524.70 million	ORG
cjfa-45208	112	4	2	CARDINAL
cjfa-45208	113	1	12.78%	PERCENT
cjfa-45208	115	1	2021	CARDINAL
cjfa-45208	115	2	9.32%	PERCENT
cjfa-45208	117	1	2021	CARDINAL
cjfa-45208	117	2	only 0.56%	PERCENT
cjfa-45208	118	1	2020	DATE
cjfa-45208	119	1	211211	DATE
cjfa-45208	119	2	2020	DATE
cjfa-45208	119	3	pln 372.95 million	ORG
cjfa-45208	119	4	pln 317.37 million	ORG
cjfa-45208	119	5	2	CARDINAL
cjfa-45208	120	1	the years 2017–2021	DATE
cjfa-45208	120	2	2021	CARDINAL
cjfa-45208	120	3	pln	GPE
cjfa-45208	120	4	324.42	CARDINAL
cjfa-45208	120	5	382.76	MONEY
cjfa-45208	120	6	9.25 9.90	CARDINAL
cjfa-45208	120	7	8.23 9.32	CARDINAL
cjfa-45208	120	8	pln	ORG
cjfa-45208	120	9	2.17 2.24	QUANTITY
cjfa-45208	120	10	2.33	CARDINAL
cjfa-45208	120	11	pln	ORG
cjfa-45208	120	12	16.71	CARDINAL
cjfa-45208	120	13	0.48 0.52 0.40 0.71 0.56	QUANTITY
cjfa-45208	120	14	pln	ORG
cjfa-45208	120	15	19.95	CARDINAL
cjfa-45208	120	16	0.57 0.53 0.47 0.72 0.56	QUANTITY
cjfa-45208	120	17	pln	GPE
cjfa-45208	120	18	436.97	CARDINAL
cjfa-45208	120	19	524.70	MONEY
cjfa-45208	120	20	12.47	CARDINAL
cjfa-45208	120	21	12.77	CARDINAL
cjfa-45208	120	22	o	DATE
cjfa-45208	120	23	2017, 2018	DATE
cjfa-45208	120	24	2019	DATE
cjfa-45208	120	25	2020	DATE
cjfa-45208	120	26	2021	DATE
cjfa-45208	121	1	22.48%	PERCENT
cjfa-45208	121	2	24.27%	PERCENT
cjfa-45208	121	3	3	CARDINAL
cjfa-45208	122	1	annual	DATE
cjfa-45208	122	2	23.44%	PERCENT
cjfa-45208	123	1	2020	DATE
cjfa-45208	124	1	pln 25.81 million	ORG
cjfa-45208	125	1	the same year	DATE
cjfa-45208	125	2	pln 37.17 million	ORG
cjfa-45208	126	1	2021	CARDINAL
cjfa-45208	127	1	pln 118.7 million	PERSON
cjfa-45208	128	1	agnieszka żołądkiewicz-kuzioła212212	PERSON
cjfa-45208	128	2	3	CARDINAL
cjfa-45208	129	1	the years 2017–2021	DATE
cjfa-45208	129	2	2021	CARDINAL
cjfa-45208	129	3	pln	GPE
cjfa-45208	129	4	802.88	CARDINAL
cjfa-45208	129	5	884.39	MONEY
cjfa-45208	129	6	924.55	MONEY
cjfa-45208	129	7	16.39	CARDINAL
cjfa-45208	129	8	14.66 15.63	CARDINAL
cjfa-45208	129	9	pln	GPE
cjfa-45208	129	10	328.79	CARDINAL
cjfa-45208	129	11	6.71 6.28	CARDINAL
cjfa-45208	129	12	6.67 6.00	CARDINAL
cjfa-45208	129	13	pln	ORG
cjfa-45208	129	14	38.82	MONEY
cjfa-45208	129	15	0.46 0.43 0.33 0.78 0.66	QUANTITY
cjfa-45208	129	16	pln	GPE
cjfa-45208	129	17	34.26	CARDINAL
cjfa-45208	129	18	19.42	MONEY
cjfa-45208	129	19	16.51	MONEY
cjfa-45208	129	20	0.70 0.39 0.39 0.37 0.28	MONEY
cjfa-45208	129	21	pln	GPE
cjfa-45208	129	22	1188.59	CARDINAL
cjfa-45208	129	23	1251.67 1236.01	CARDINAL
cjfa-45208	129	24	23.86	MONEY
cjfa-45208	129	25	22.48	CARDINAL
cjfa-45208	129	26	22.56	CARDINAL
cjfa-45208	129	27	o	DATE
cjfa-45208	129	28	2017, 2018	DATE
cjfa-45208	129	29	2019	DATE
cjfa-45208	129	30	2020	DATE
cjfa-45208	129	31	2021	DATE
cjfa-45208	130	1	annual	DATE
cjfa-45208	130	2	18.93	CARDINAL
cjfa-45208	130	3	4	CARDINAL
cjfa-45208	132	1	2021	CARDINAL
cjfa-45208	132	2	pln 808.89 million	ORG
cjfa-45208	132	3	13.35%	PERCENT
cjfa-45208	133	1	2020	DATE
cjfa-45208	133	2	pln 21.08 million	ORG
cjfa-45208	133	3	pln 44.77 million	ORG
cjfa-45208	134	1	a given year	DATE
cjfa-45208	134	2	pln 782.69 million	MONEY
cjfa-45208	134	3	pln 710.10 million	ORG
cjfa-45208	135	1	2021	CARDINAL
cjfa-45208	136	1	4	CARDINAL
cjfa-45208	137	1	the years 2017–2021	DATE
cjfa-45208	137	2	2021	CARDINAL
cjfa-45208	137	3	13.78	CARDINAL
cjfa-45208	137	4	12.60 13.25	CARDINAL
cjfa-45208	137	5	pln	GPE
cjfa-45208	137	6	193.37	CARDINAL
cjfa-45208	137	7	212.10	CARDINAL
cjfa-45208	137	8	228.81	MONEY
cjfa-45208	137	9	3.89 4.15 3.97	CARDINAL
cjfa-45208	137	10	pln	ORG
cjfa-45208	137	11	21.08	CARDINAL
cjfa-45208	137	12	39.90	MONEY
cjfa-45208	137	13	0.62 0.55 0.39 0.79 0.65	QUANTITY
cjfa-45208	137	14	pln	ORG
cjfa-45208	137	15	34.06	CARDINAL
cjfa-45208	137	16	28.22	MONEY
cjfa-45208	137	17	0.69 0.53 0.43	MONEY
cjfa-45208	137	18	pln	GPE
cjfa-45208	137	19	942.70	CARDINAL
cjfa-45208	137	20	1029.74	MONEY
cjfa-45208	137	21	1039.08	CARDINAL
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cjfa-45208	137	23	18.12	CARDINAL
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cjfa-45208	137	26	2019	DATE
cjfa-45208	137	27	2020	DATE
cjfa-45208	137	28	2021	DATE
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cjfa-45208	140	4	16.62%	PERCENT
cjfa-45208	143	1	23.44%	PERCENT
cjfa-45208	144	1	agnieszka żołądkiewicz-kuzioła214214 4.84%	PERSON
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cjfa-45208	149	3	2020	DATE
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cjfa-45208	198	1	118–131	DATE
cjfa-45208	199	1	http://dx.doi.org/10.22630/	ORG
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cjfa-45208	212	3	233–251	CARDINAL
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cjfa-45208	214	1	gmina w	PERSON
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cjfa-45208	218	1	agnieszka żołądkiewicz-kuzioła216216	PERSON
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cjfa-45208	220	3	3	CARDINAL
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cjfa-45208	222	2	12	CARDINAL
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cjfa-45208	224	3	2023	CARDINAL
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cjfa-45208	226	2	2	CARDINAL
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cjfa-45208	227	1	szczególnych rozwiązaniach związanych z	ORG
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cjfa-45208	232	3	1997	DATE
cjfa-45208	232	4	august 29, 1997	DATE
cjfa-45208	232	5	2022	CARDINAL
cjfa-45208	232	6	r. poz	PERSON
cjfa-45208	233	1	2651	CARDINAL