@misc{Borszowski_Paweł_Elastyczność_2014,
 author={Borszowski, Paweł},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2014},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 language={ukr},
 abstract={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.},
 title={Elastyczność regulacji zobowiązania podatkowego a umowy cywilnoprawne},
 type={text},
 keywords={tax liability, civil commitment, flexibility, regulation, economic turnover tax law},
}