Flexibility of Tax Law Provisions and Legal Definitions

Abstract

Simultaneously using legal definitions and vague wording in tax law provisions was subject to analysis in the article. These are namely the situations where while structuring the legal definition, the tax lawmaker simultaneously uses vague wording. It creates interesting interpretative problems and difficulties regarding tax law application for both tax theory and practice. The author indicates that the Polish tax legislator does not use the determinants which would allow to properly create legal definitions, at the same time making use of vague expressions. Hence, the aim of the article is to tell these determinants.