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<dc:title xml:lang="pl"><![CDATA[Wprowadzanie definicji legalnych w prawie podatkowym — zagadnienia wyjściowe]]></dc:title>
<dc:creator><![CDATA[Borszowski, Paweł]]></dc:creator>
<dc:subject xml:lang="en"><![CDATA[legal definitions]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[tax law]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[tax law autonomy]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[determinants of introduction of legal definitions]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[definicje prawne]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[prawo podatkowe]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[autonomia prawa podatkowego]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[uwarunkowania wprowadzenia definicji prawnych]]></dc:subject>
<dc:description xml:lang="de"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="uk"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="en"><![CDATA[The article concerns one of the most important issues for the regulation of tax law, namely the introduction of legal definitions. Introducing legal definitions into the tax law is one of the most difficult problems of the doctrine and practice of tax law. The author formulates the thesis that the introduction of these definitions in the area of tax law should satisf the specific determinants. The state of the current legal regulation indicates that these determinants are not recognized and selected determinants are abused. According to the author, errors in this case made by the legislator cause negative consequences not only for the tax law, but also for the legal system. This involves the abuse of the autonomy of tax law.The author formulates the determinants of introducing these definitions in the area of tax law. As for the determinants established outside the control principles of legislative techniques, as well as the determinants established in the area of rules of legislative technique. The author also establishes the determinants of introducing legal definitions resulting from the postulate to reduce the amount of blurred terms.According to the author, adherence to these determinants contributes not only to limiting the amount of legal definitions, but also to improving the quality of tax law. Creating too many legal definitions causes the opposite effect than expected.]]></dc:description>
<dc:description xml:lang="en"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="it"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="fr"><![CDATA[Wrocław]]></dc:description>
<dc:description xml:lang="pl"><![CDATA[Tekst w języku polskim. Streszczenie w języku angielskim i ukraińskim]]></dc:description>
<dc:description xml:lang="pl"><![CDATA[Wrocław]]></dc:description>
<dc:publisher><![CDATA[Wydawnictwo Uniwersytetu Wrocławskiego]]></dc:publisher>
<dc:contributor><![CDATA[Burdìn, Volodimir]]></dc:contributor>
<dc:contributor><![CDATA[Marszał, Maciej]]></dc:contributor>
<dc:date><![CDATA[2016]]></dc:date>
<dc:type xml:lang="en"><![CDATA[text]]></dc:type>
<dc:type xml:lang="pl"><![CDATA[tekst]]></dc:type>
<dc:identifier><![CDATA[http://repozytorium.uni.wroc.pl/Content/121650/PDF/16_Borszowski_P_Wprowadzanie_definicji_legalnych_w_prawie_podatkowym_zagadnienia_wyjsciowe.pdf]]></dc:identifier>
<dc:identifier><![CDATA[https://repozytorium.uni.wroc.pl/dlibra/publication/132290/edition/121650/content]]></dc:identifier>
<dc:identifier><![CDATA[oai:repozytorium.uni.wroc.pl:121650]]></dc:identifier>
<dc:source xml:lang="de"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="uk"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="en"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="it"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="fr"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:source xml:lang="pl"><![CDATA[PAd P 102216 II]]></dc:source>
<dc:language><![CDATA[pol]]></dc:language>
<dc:relation><![CDATA[https://wuwr.pl/wlzp/article/view/8722]]></dc:relation>
<dc:rights xml:lang="de"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
<dc:rights xml:lang="uk"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[Making materials available on the basis of the agreement with the owner of the property copyrights]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
<dc:rights xml:lang="it"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
<dc:rights xml:lang="fr"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.]]></dc:rights>
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