Artykuły archiwalne

Tom 100 (2015)

Granice elastyczności przepisów prawa podatkowego

Strony: 153 - 163

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Abstrakt

THE LIMITS OF FLEXIBILITY OF TAX LAW

The study attempts to determine the limits of flexibility of tax law. The starting point was the assertion of the need to define the limits of the law. Internal values of the legal system and the relationship between them and the value of flexibility are the limits of the law. The limits of flexibility of tax law constitute a  starting point for the analysis of the law.