Elastyczność regulacji zobowiązania podatkowego a umowy cywilnoprawne

  1. Paweł Borszowski ORCiD: 0000-0003-3570-2101


Regulatory flexibility oftax liabilities and civil agreement

The article discusses the problem of creating a flexible adjustment of tax liability. Choosing this option provides a barrier to the regulation of numerous changes in tax law, and will serve to ensure the effective tax law. This is a difficult issue which requires both determining of the sources of flexibility of the tax liability and the assessment of current regulations in this area.

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Wrocławsko-Lwowskie Zeszyty Prawnicze

5, 2014

Pages from 259 to 278

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