Articles
https://orcid.org/0000-0003-3570-2101
Regulatory flexibility oftax liabilities and civil agreement
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.
English
Język Polski