Object

PLMET:

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Title:

Blurred definitions and general clausesas the expression of the tax law flexibility. An outline of the problem  
Określenia nieostre i klauzule generalne jako wyraz elastyczności prawa podatkowego — zarys problematyki

Creator:

Borszowski, Paweł

ORCID:

0000-0003-3570-2101

Subject and Keywords:

blurred definitions   general clauses   tax  
niewyraźne definicje   klauzule ogólne   podatek

Abstract:

Over-regulation in the Polish tax law causes the need to look for mechanisms that mitigate this process. One of the important issues leading to searching for these mechanisms is the flexibility of the tax law. The issue of the flexibility of the tax law is further justified by the strong relationship between business transactions and tax law, which directly fits into the overall relationship between development of socio-economic reality and the development of the law. The flexibility of the tax law is expressed by conventional means of legislative technique, i.e., blurred definitions and general clauses. The legislature recognizes the need of the functioning in certain tax structures. However, the adopted solutions do not sufficiently take into account the purpose of the certain regulation of the tax law and the place of specific technique measures within the legislative regulations.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Klat-Wertelecka, Lidia (1967-2017). Red.

Date issued:

2013

Date copyrighted:

Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:119431   ISSN 0524-4544   ISSN 0239-6661

Source:

PAd P 101182 II

Language:

pol   eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3508. Prawo, ISSN 0524-4544, 2013, 315, nr 1, s. 43-55

WUL Catalog:

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Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Location of original object:

Biblioteka Wydziału Prawa, Administracji i Ekonomii

Autor opisu:

WR U/PAdbg