@misc{Szumlakowski_Roman_Tax_2013,
 author={Szumlakowski, Roman},
 copyright={Copyright by Roman Szumlakowski},
 address={Wrocław},
 howpublished={online},
 year={2013},
 publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego},
 language={pol},
 language={eng},
 abstract={Tax legislator on the basis of tax procedure introduces the concept of securing the implementation of tax liabilities resulting from the termination of business through effective use of the institutions of solidarity of debtors. The termination of economic activity is understood as physical liquidation of a business and not its transformation, which might mean continuing business activity in a new organizational forms However, termination of business activity in terms of income tax is defined by the position of the tax legislator assumed in the relation to law and socio-economic development, where strong emphasis has been placed on effective ensuring of implementation of tax obligations towards the state budget as an expression of compromise between certainty and flexibility of the tax law.},
 title={Tax effect of termination of the business of the undertaking on the basis of income tax and tax procedures},
 keywords={procedura podatkowa, kontrola podatkowa, zasady postępowania podatkowego, wojewódzki sąd administracyjny, podatnik, organy podatkowe, Naczelny Sąd Administracyjny},
}