Democratic Tax Contract 3500-FAK-DEMUM-scc
Democratic tax agreement – formation of the so-called modern fiscal contract. This is a specific dimension of citizenship. It is made up of a set of obligations and limitations. It imposes certain limitations and frames (transparency, purposefulness, rationality). The development of modern economic thought as a social framework of cognition. Taxes in public awareness. Tax cultures. Social content of taxes. Tax incidence. Participation through budgets. Domain, rentier and tax state. Fiscal foundations of contemporary democracy. State bankcruptcy.
Type of course
Mode
Prerequisites (description)
Learning outcomes
K_W01 Knows and understands basic concepts of various sub-domains of sociology (e.g. sociology of family, health, work, religion, economy, education, etc)
K_W03 Has in-depth knowledge about social structures and selected social institutions as well as their interrelations
K_W10 Has in-depth knowledge about major international and domestic sociological research pertaining to selected areas of social reality or sub-domains of sociology
K_W12 Has in-depth knowledge about the functioning and management of various types of organizations
K_W14 Has in-depth knowledge of assumptions and claims of selected historical and contemporary sociological theories
K_K09 Is open to various theoretical and methodological perspectives of social research
Assessment criteria
Written exam
Bibliography
Brzeziński B, Prawo podatkowe. Zagadnienia teorii i praktyki, 2016.
Bouvier M., Wprowadzenie do prawa podatkowego i teorii podatku, 2000.
Zbroińska B., Koszty transakcyjne skarbowości, 2011.
Gomułowicz A., Zasada sprawiedliwości podatkowej, 2001
Grappenhaus F., Opowieści podatkowe drugiego Millenium, 2001
Flejterski S., Metodologia finansów, 2007
Zaborek T., Podatek jako element kształtujący relacje pomiędzy jednostką a społeczeństwem, 2012
Buchanan J,, Finanse publiczne w warunkach demokracji, 1997
Kosikowski C., Podatki Problem władzy publicznej i podatników, 2012
Glapiński A., Kapitalizm, demokracja i kryzys państwa podatków, 2004
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: