@misc{Borszowski_Paweł_Regulatory_2014, author={Borszowski, Paweł}, copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.}, address={Wrocław}, howpublished={online}, year={2014}, publisher={Wydawnictwo Uniwersytetu Wrocławskiego}, language={pol}, language={ukr}, language={eng}, abstract={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.}, title={Regulatory flexibility oftax liabilities and civil agreement}, keywords={tax liability, civil commitment, flexibility, regulation, economic turnover tax law}, }