(NpREZUMPC)QÆÇ W PODATKOWOMU PRAWÆ (B:s)E (NNAW^(B. (NPROGRAMA (B((NZA WIMOGAMI KREDITNO(B-(NMODULXNO)QÇ SISTEMI(B) /s)E - (NbAB)QÆN(B, æ(NGOR æWANOWI^(B.s)E; (Nm(B-(NWO OSW)QÆTI Æ NAUKI uKRAÇNI(B,s)E (N~nu )QÆM(B. (N`(B.(NfEDXKOWI^A(B.s)E ((N~ERN)QÆWCÆ (B:s)E (NrUTA(B,s, 2008)
(Nb)QÆBLÆOGR(B.: (NS(B. 21 - 24(49 (NNAZW(B)s)E
Keywords: (NpRAWOs -- (NpODATKOWE(B.s