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Tax effects of termination of economic activity in terms of income tax and tax procedure


Szumlakowski, Roman

Subject and Keywords:

economic efficiency   economic activity   tax procedure   entrepreneur   commercial companies   income taxes


On the basis of tax procedure the tax legislator introduces the concept of securing the implementation of tax liabilities resulting from the termination of a business through the effective use of the institution of solidarity debtor pursuant. The termination of economic activity is understood as a physical liquidation of a business rather than its subjective transformation, which may constitute the continuation of economic activity in a new organizational and legal form. This activity of the tax legislator consists in ensuring the implementation of tax liabilities by the tax bodies, which reflects the legislator’s position in the relationship between law and socio-economic development. The legislator strongly emphasised effective implementation of tax liabilities for the benefit of the state budget, which constitutes a compromise between certainty and flexibility of the tax law.

Place of publishing:



E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego


Górnicki, Leonard. Red.

Date issued:


Detailed Type:





ISSN 2299-8322


pol   eng

WUL Catalog:

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Is part of:

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Is replaced by:

Folia Iuridica Universitatis Wratislaviensis

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


Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Roman Szumlakowski

Location of original object:

Library of the Faculty of Law, Administration and Economics

Autor opisu:

WR U/PAdjm   TK