@misc{Biernacki_Krzysztof_Ryzyko_2006,
 author={Biernacki, Krzysztof},
 year={2006},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1148, s. 220-228},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Polish accession to the European Union has been connected with many changes in domestic tax risk. This article analyzes the impact of these changes and - as a conclusions - tries to answer the following question: whether the Polish tax risk has increased or diminished during the last two years of EU membership. Concluding, within the material and formal tax law, due to the accession the tax risk has increased. The negative results apply either to taxpayers or to the state as a tax income beneficiary. Nevertheless, the specific source of this risk' increasing allows to venture an opinion about tax risk stabilization in the future. (original abstract},
 type={artykuł},
 title={Ryzyko podatkowe w Polsce dwa lata po akcesji do Unii Europejskiej - kierunki zmian},
}