{
  "id-zmienna": 1032,
  "nazwa": "Taxes less subsidies on production and imports",
  "nazwa-skrocona": "Taxes less subsidies on production and imports",
  "tagi": [
    {
      "id-tag": 1218,
      "nazwa-tag": "national accounts"
    },
    {
      "id-tag": 1221,
      "nazwa-tag": "ESA 2010"
    },
    {
      "id-tag": 1250,
      "nazwa-tag": "donations"
    },
    {
      "id-tag": 1251,
      "nazwa-tag": "taxes on products"
    },
    {
      "id-tag": 1252,
      "nazwa-tag": "subsidies"
    }
  ],
  "pojecia": [
    {
      "id-pojecie": 4330,
      "nazwa-pojecie": "Taxes less subsidies on production and imports",
      "definicja": "<p>Consist of compulsory, unrequited payments, in cash or in kind, which are levied by general government, or by the institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production less subsidies which general government or the institutions of the European Union make to resident producers (product subsidies on products and other subsidies on to production).</p>",
      "uwagi": "<p>\n\tTaxes on production and imports are comprised of the following components:<br>\n\t(a) taxes on products:<br>\n\t- value added type taxes (VAT);<br>\n\t- taxes and duties on imports excluding VAT;<br>\n\t- taxes on products, except VAT and import taxes;<br>\n\t(b) other taxes on production.</p>\n<p>\n\tSubsidies on production and imports are comprised of the following components:<br>\n\t(a) subsidies on products:<br>\n\t- import subsidies;<br>\n\t- other subsidies on products;<br>\n\t(b) other subsidies on production.</p>\n",
      "data-poczatku-pojecie": "1999-07-01",
      "data-konca-pojecie": "9999-12-31"
    }
  ],
  "wyjasnienia-metodologiczne": {
    "notki": []
  },
  "przekroje": [
    {
      "id-przekroj": 16,
      "nazwa-przekroj": "Poland",
      "szereg-czasowy": "1995 - 2025",
      "id-czestotliwosc": 1,
      "nazwa-czestotliwosc": "Year",
      "aktualizacja-ostatnia": "2026-10-06",
      "aktualizacja-kolejna": "2027-04-16"
    },
    {
      "id-przekroj": 16,
      "nazwa-przekroj": "Poland",
      "szereg-czasowy": "1995 - 2026",
      "id-czestotliwosc": 2,
      "nazwa-czestotliwosc": "Quarter",
      "aktualizacja-ostatnia": "2026-09-02",
      "aktualizacja-kolejna": "2026-10-21"
    }
  ],
  "zestawy": [
    {
      "id-zestaw": 65,
      "symbol-zestaw": "F-01/I-01",
      "nazwa-zestaw": "report on revenues, costs and financial result  and outlays on fixed assets",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 68,
      "symbol-zestaw": "F-02/dk",
      "nazwa-zestaw": "annual financial report on cultural institutions",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 187,
      "nazwa-zestaw": "Information system containing data on the inflow of non-refundable funds from the EU budget and other foreign sources",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 188,
      "symbol-zestaw": "TREZOR",
      "nazwa-zestaw": "IT System of State Budget Management",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 361,
      "symbol-zestaw": "OŚ-4g",
      "nazwa-zestaw": "report on the management of the gmina budget revenues from environmental fees and fines intended for financing environmental protection and water management",
      "id-gestor": 707,
      "nazwa-gestor": "Ministry of Climate and Environment"
    },
    {
      "id-zestaw": 363,
      "symbol-zestaw": "OŚ-4p",
      "nazwa-zestaw": "report on the management of the powiat budget revenues from environmental fees and fines intended for the financing of environmental protection and water management",
      "id-gestor": 707,
      "nazwa-gestor": "Ministry of Climate and Environment"
    },
    {
      "id-zestaw": 365,
      "symbol-zestaw": "OŚ-4w/n",
      "nazwa-zestaw": "report on the management of the voivodship funds for environmental protection and water management / the National Fund for Environmental Protection and Water Management",
      "id-gestor": 707,
      "nazwa-gestor": "Ministry of Climate and Environment"
    },
    {
      "id-zestaw": 464,
      "nazwa-zestaw": "Financial and accounting system of the Insurance Guarantee Fund",
      "id-gestor": 373,
      "nazwa-gestor": "Insurance Guarantee Fund"
    },
    {
      "id-zestaw": 496,
      "nazwa-zestaw": "Financial and accounting system of Marshal's Offices",
      "id-gestor": 146,
      "nazwa-gestor": "marshals’ offices"
    },
    {
      "id-zestaw": 504,
      "symbol-zestaw": "SP",
      "nazwa-zestaw": "annual enterprise survey",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 646,
      "nazwa-zestaw": "Information system concerning the profit and loss account and balance-sheet of independent public health care institutions of the Ministry of National Defence",
      "id-gestor": 75,
      "nazwa-gestor": "Ministry of National Defence Republic of Poland"
    },
    {
      "id-zestaw": 698,
      "nazwa-zestaw": "SAP ERP financial and accounting system",
      "id-gestor": 162,
      "nazwa-gestor": "The Polish Social Insurance Institution"
    },
    {
      "id-zestaw": 732,
      "nazwa-zestaw": "Information system for reports by public finance sector units (maintained on the basis of Rb reports)",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 733,
      "symbol-zestaw": "BeSTi@",
      "nazwa-zestaw": "Information system for the budgetary management of local self-government entities",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 749,
      "nazwa-zestaw": "Information system concerning the profit and loss account and balance sheet of independent public health care institutions of the Ministry of Internal Affairs and Administration",
      "id-gestor": 334,
      "nazwa-gestor": "Ministry of the Interior and Administration"
    },
    {
      "id-zestaw": 756,
      "nazwa-zestaw": "Central Financial and Accounting System",
      "id-gestor": 56,
      "nazwa-gestor": "The Agricultural Social Insurance Fund "
    },
    {
      "id-zestaw": 758,
      "nazwa-zestaw": "Financial and accounting system of the National Health Fund",
      "id-gestor": 91,
      "nazwa-gestor": "National Health Fund"
    },
    {
      "id-zestaw": 765,
      "nazwa-zestaw": "Financial and accounting system of the Office of Technical Inspection",
      "id-gestor": 206,
      "nazwa-gestor": "Office of Technical Inspection"
    },
    {
      "id-zestaw": 772,
      "symbol-zestaw": "KSI ZUS",
      "nazwa-zestaw": "Comprehensive IT System ZUS",
      "id-gestor": 162,
      "nazwa-gestor": "The Polish Social Insurance Institution"
    },
    {
      "id-zestaw": 780,
      "nazwa-zestaw": "Financial and accounting system of the Bank Guarantee Fund",
      "id-gestor": 431,
      "nazwa-gestor": "The Bank Guarantee Fund"
    },
    {
      "id-zestaw": 795,
      "nazwa-zestaw": "ENOVA",
      "id-gestor": 351,
      "nazwa-gestor": "National School of Judiciary and Public Prosecution "
    },
    {
      "id-zestaw": 805,
      "symbol-zestaw": "ZSK-KG",
      "nazwa-zestaw": "Integrated Accounting System of National Bank of Poland – Ledger",
      "id-gestor": 89,
      "nazwa-gestor": "National Bank of Poland"
    },
    {
      "id-zestaw": 879,
      "nazwa-zestaw": "Financial and accounting systems of other entities included in the government sector according to ESA rules",
      "id-gestor": 439,
      "nazwa-gestor": "entities classified as state and local government institutions according to the principles of ESA"
    },
    {
      "id-zestaw": 922,
      "nazwa-zestaw": "Financial and accounting system of the Bank Gospodarstwa Krajowego",
      "id-gestor": 176,
      "nazwa-gestor": "Bank Gospodarstwa Krajowego (Domestic Management Bank)"
    },
    {
      "id-zestaw": 925,
      "nazwa-zestaw": "Financial and accounting system of the National School of Public Administration",
      "id-gestor": 350,
      "nazwa-gestor": "National School of Public Administration "
    },
    {
      "id-zestaw": 945,
      "symbol-zestaw": "F-01/o",
      "nazwa-zestaw": "report on revenue, costs and financial result of schools and other educational institutions",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 952,
      "nazwa-zestaw": "Financial and accounting system of the Office of Electronic Communications",
      "id-gestor": 223,
      "nazwa-gestor": "Office of Electronic Communications"
    },
    {
      "id-zestaw": 1042,
      "symbol-zestaw": "SSOZ",
      "nazwa-zestaw": "Healthcare Statistics System",
      "id-gestor": 84,
      "nazwa-gestor": "Ministry of Health "
    },
    {
      "id-zestaw": 1044,
      "nazwa-zestaw": "Information system containing data from reports on the implementation of the financial plan of the Regional Agricultural Advisory Centres and the Agricultural Advisory Centre in Brwinów",
      "id-gestor": 77,
      "nazwa-gestor": "Ministry of Agriculture and Rural Development "
    },
    {
      "id-zestaw": 1123,
      "symbol-zestaw": "F-01/s",
      "nazwa-zestaw": "report on income, costs and financial results of higher education institutions",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 1137,
      "nazwa-zestaw": "Financial and accounting systems of state legal entities",
      "id-gestor": 671,
      "nazwa-gestor": "state legal persons"
    },
    {
      "id-zestaw": 1216,
      "nazwa-zestaw": "Integrated Information System on Higher Education and Science POL-on",
      "id-gestor": 767,
      "nazwa-gestor": "Ministry of Science and Higher Education"
    },
    {
      "id-zestaw": 1281,
      "nazwa-zestaw": "Information system of the Governmental Strategic Reserves Agency",
      "id-gestor": 714,
      "nazwa-gestor": "Governmental Strategic Reserves Agency"
    }
  ],
  "badania": [
    {
      "id-badanie": 265,
      "symbol-badanie": "1.67.01",
      "temat-badanie": "Non-financial national accounts by institutional sectors and subsectors"
    }
  ],
  "akty-prawne": [
    {
      "id-akt": 282,
      "tytul-akt": "Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union",
      "adres-publikacyjny": "(Dz. Urz. UE L 174 z 26.06.2013, str. 1, z późn. zm.)"
    }
  ],
  "jednostki": [
    {
      "id-jednostka": 235,
      "nazwa-jednostki": "National Accounts Department"
    }
  ]
}