Title: The issue of flexibility Polish tax law ; Zagadnienie elastyczności polskiego prawa podatkowego


click here to follow the link


The issue of flexibility Polish tax law  
Zagadnienie elastyczności polskiego prawa podatkowego

Alternative title:

Pitannâ gnučkostì pol′s′kogo podatkovogo prava


Borszowski, Paweł



Subject and Keywords:

Polish tax law   law regulations  
polskie prawo podatkowe   regulacje prawne


Tekst pol., ukr., streszcz. ang.


The issue of flexibility in the law is now becoming more and more relevant in the view of excessive law regulation. Especially in the area of the tax law, which commonly changes spoil not only, the image» of legal regulation, but also its «system» dimension.These facts point out the weakness of these regulations. Moreover, the tax law implicats the relationship between the economy and the law. That on the other hand forces frequent legislative changes. This raises the question of the use of such mechanisms, which would limit the overgrowth of legal norms, and at the same time the role of law adjustment, ie in this case the tax law to the rapidly changing socio-economic reality. These mechanisms are, blurred definitions general clauses and administrative recognition. They create flexibility limitate the growth of regulation and at the same time the tax law is likely to followfor a rapidly growing economy. The legislature recognizes the need for vague terms, general clauses or administrative recognition. However, thiese matters have the accidental character which means that the legislature does not have a global vision of the impact it intends to achieve by placing the certain source of flexibility. The analysis of the place and the importance of flexibility source in both the general and specific tax law will allow, to «capture the» current situation and identify the target solutions.

Place of publishing:



L'vìvs'kij nacìnal'nij unìversitet ìmenì Ìvana Franka


Bojko, Andrìj Mihajlovič (1963- ). Red.   Marszał, Maciej (1968- ). Red.

Date issued:


Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł


oai:repozytorium.uni.wroc.pl:122641   ISSN 2082-4939


PAd P 102216 II


pol   ukr   eng


Wrocławsko-Lwowskie Zeszyty Prawnicze, 2013, 4, s. 169-188

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Access rights:

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  
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


Making materials available on the basis of the agreement with the owner of the property copyrights  
Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich

Rights holder:

Copyright by Vidavnictvo L'vìvs'kogo nacìonalʹnogo unìversitetu ìm. Ìvana Franka

Autor opisu:

WR U/PAdjm   WR U/PAdbg

Object collections:

Last modified:

Jul 13, 2023

In our library since:

Feb 19, 2021

Number of object content hits:


Number of object content views in PDF format


All available object's versions:


Show description in RDF format:


Show description in OAI-PMH format:



This page uses 'cookies'. More information