TY - GEN A1 - Borszowski, Paweł A2 - Bojko, Andrìj Mihajlovič A2 - Marszał, Maciej PB - L'vìvs'kij nacìnal'nij unìversitet ìmenì Ìvana Franka N2 - 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. L1 - http://www.repozytorium.uni.wroc.pl/Content/122460/PDF/16_Borszowski_P_O_potrzebie_elastycznosci_polskiego_prawa_podatkowego.pdf CY - L'vìv L2 - http://www.repozytorium.uni.wroc.pl/Content/122460 PY - 2015 KW - flexibility KW - tax law KW - determinants KW - graduation T1 - The need for flexibility in Polish tax law UR - http://www.repozytorium.uni.wroc.pl/dlibra/publication/edition/122460 ER -