TY - GEN A1 - Borszowski, Paweł A2 - Korczak, Jerzy PB - Wydawnictwo Uniwersytetu Wrocławskiego N2 - The article analyzes one of the basic defining concepts in tax law. It is about creating a new meaning of the term. The author indicates that the tax legislator creating such concepts does not use determinants. The article indicates the first and second degree determinants for the creation of these definitions. L1 - http://repozytorium.uni.wroc.pl/Content/119164/PDF/24_Borszowski_P_Definiowanie_pojec_w_prawie_podatkowym_a_ustalenie_nowego_innego_znaczenia_danego_okreslenia.pdf CY - Wrocław L2 - http://repozytorium.uni.wroc.pl/Content/119164 PY - 2019 KW - legal definitions in tax law KW - determinants of creating legal definitions KW - new meaning of the term T1 - Defining concepts in tax law and establishing a new different meaning of the term UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/119164 ER -