Determinanty elastyczności przepisów prawa podatkowego (na drodze do poprawy systemu podatkowego)
Determinants of Elasticity of Tax Law (on the Way to Improve the Tax System)
Author(s): Paweł BorszowskiSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: flexibility regulations; tax law; determinants of flexibility; elastyczność przepisów; prawo podatkowe; determinanty elastyczności
Summary/Abstract: The study analyzed the problem of the determinants of provision flexibility of Polish tax law. The starting point was the justification for flexibility in the area of tax law. It established the concept of flexibility determinants of tax law. Then, the flexibility determinants of tax law for its creation and development were given.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 183-191
- Page Count: 9
- Language: Polish