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  1. 1 Wrocławsko-Lwowskie Zeszyty Prawnicze

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  1. 1 Borszowski P.

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  1. 1 2014

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Elastyczność regulacji zobowiązania podatkowego a umowy cywilnoprawne

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Borszowski P.
Wrocławsko-Lwowskie Zeszyty Prawnicze
|
2014
|
vol. 5
259 - 278
EN
The article discusses the problem of creating a flexible adjustment of tax liability. Choosing this option provides a barrier to the regulation of numerous changes in tax law, and will serve to ensure the effective tax law. This is a difficult issue which requires both determining of the sources of flexibility of the tax liability and the assessment of current regulations in this area.
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