@misc{Borszowski_Paweł_Determinant_2020,
 author={Borszowski, Paweł},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2020},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 language={eng},
 abstract={The article analyses one of the legal definitions used in tax law. Within this definition, determinants for its formulation should be highlighted. The determinant of blur focus is basic. Based on this determinant, an analysis of the clause against tax avoidance was made. Proposed amendments to legal regulations were also indicated.},
 title={Determinant ograniczenia nieostrości przy formułowaniu definicji w prawie podatkowym. Uwagi na tle klauzuli przeciwko unikaniu opodatkowania},
 type={text},
 keywords={legal definition, concept blur, definition determinants},
}