Object

PLMET:

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Title:

The legal definition of economic activity from the Tax Ordinance Act and the determinants of its formulation  
Definicja legalna działalności gospodarczej z Ordynacji podatkowej a determinanty jej formułowania

Alternative title:

Pravove viznačennâ gospodars’koї dìâl’nostì z Podatkovoї ordinacїї ì determìnanti ї ї formulûvannâ

Creator:

Borszowski, Paweł

ORCID:

0000-0003-3570-2101

Subject and Keywords:

legal definition   economic activity in Poland   determinants of introducing definitions in tax law  
definicja prawna   działalność gospodarcza   determinanty formułowania definicji w prawie podatkowym

Description:

Tekst pol., streszcz. ang., ukr.

Abstract:

The article analyzes one of the key issues when it comes to the application of legal definitions in the tax law. The tax legislator, regardless of the fact that the legal definition of economic activity was introduced in the provisions of public commercial law, formulates its own definition of this concept in general tax law. In such a case, the determinants of formulating the definition of legal business activity in the Tax Ordinance Act should be determined.Two determinants were chosen and the defi nition of economic activity from the Tax Ordinance Act was analyzed from this point of view. The hypothesis was confirmed that the tax legislator did not use these determinants. For tax theory and practice, this makes it necessary to assess whether a definition of this concept is needed in general tax law.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Marszał, Maciej (1968- ). Red.   Burdìn, Volodimir. Red.

Date issued:

2018

Date copyrighted:

2018

Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:121607   ISSN 2082-4939

Source:

PAd P 102216 II

Language:

pol   ukr   eng

Relation:

Wrocławsko-Lwowskie Zeszyty Prawnicze, 2018, 9, s. 95-105

Is part of:

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Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

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

Autor opisu:

WR U/PAdjm   WR U/PAdbg