Object

PLMET:

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Title:

The need for flexibility in Polish tax law  
O potrzebie elastyczności polskiego prawa podatkowego

Alternative title:

Pro neobhìdnìst′ elastičnostì pol′s′kogo podatkovogo zakonodavstva

Creator:

Borszowski, Paweł

ORCID:

0000-0003-3570-2101

Subject and Keywords:

flexibility   tax law   determinants   graduation  
elastyczność   prawo podatkowe   determinanty   stopniowanie

Description:

Tekst pol., ukr., streszcz. ang.

Abstract:

Article discusses a flexible tax law. The author advocates the use of the value of flexibility in tax law. The starting point are the determinants of the need to create a flexible tax law. Creating a flexible tax law requires consideration of the relationship between business transactions and tax law. Key considerations apply to grading flexible tax law.

Place of publishing:

L'vìv

Publisher:

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

Contributor:

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

Date issued:

2015

Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:122460   ISSN 2082-4939

Source:

PAd P 102216 II

Language:

pol   ukr   eng

Relation:

Wrocławsko-Lwowskie Zeszyty Prawnicze, 2015, 6, s. 311-330

Is part of:

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Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

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

Autor opisu:

WR U/PAdbg