@misc{Borszowski_Paweł_The_2015, author={Borszowski, Paweł}, copyright={Copyright by Vidavnictvo L'vìvs'kogo nacìonalʹnogo unìversitetu ìm. Ìvana Franka}, address={L'vìv}, howpublished={online}, year={2015}, publisher={L'vìvs'kij nacìnal'nij unìversitet ìmenì Ìvana Franka}, language={pol}, language={ukr}, language={eng}, abstract={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.}, title={The need for flexibility in Polish tax law}, keywords={flexibility, tax law, determinants, graduation}, }