Taxation of economic activity, tax accounting and financial reporting 2200-1W055N

During the first part of the classes, the most important issues concerning business taxation will be presented:
1. Specificity of taxes which are addressed to entities conducting economic activities: different definitions of "economic activity" for the purposes of specific taxes.
2. Current model of taxation of economic activities in Poland. The role of EU law.
3. Taxation of economic activates with excise duty: first and second degree tax liability, taxable event, due tax, advance payment.
4. Taxation of economic activities with goods and services tax: taxable transactions, output tax and input tax, tax refund.
5. Corporate income tax: general principles, flat-rate methods, tax evasion.
6. Taxation of personal income tax on economic activities: general principles, flat-rate methods, tax evasion.
7. Other taxes on economic activities: gaming tax, commercial tax.

On the other hand, the second part of the classes on tax accounting and financial reporting will be conducted in accordance with the following plan:
8. Accounting - the essence and functions. Tax accounting and financial accounting (lecture).
9. Basic principles of financial accounting. Recording of economic events in the accounts (lecture).
10. Recording of economic events in the accounts (workshops).
11. Financial reporting - concept and meaning. Financial reporting obligations (lecture).
12. Rules for drawing up financial statements (lecture).
13. Preparation of financial statements (workshops).
14. Links between accounting and financial and tax reporting. Tax records (lecture and workshops).