Articles
https://orcid.org/0000-0003-3570-2101
The need for flexibility in Polish tax law
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.
English
Język Polski