O potrzebie elastyczności polskiego prawa podatkowego

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



The need for flexibility in Polish tax law

Article discusses a flexible tax law. The author advocates the use of the value of flexibility in tax law. The starting point are the determinants of the need to create a flexible tax law. Creating a flexible tax law requires consideration of the relationship between business transactions and tax law. Key considerations apply to grading flexible tax law.


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Wrocławsko-Lwowskie Zeszyty Prawnicze

6, 2015

Pages from 311 to 330

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