Introduction to the theory of taxation and tax law 2200-7B4
The students will be lectured on the following issues:
1. Basic definitions of the notion of tax as a historical phenomenon.
2. Structural elements of tax (obligatory, optional).
3. Taxation theory – basic theses: concepts, models, variants.
4. Tax law and its internal classification.
5. Sources of tax law: the role of codified/statutory law, international law, intertemporal regulations.
6. The rulemaking role of the national judicature.
7. The role of EU laws in the shaping of the domestic tax law.
8. Projecting and forecasting of the evolution of tax law.
Mode
Prerequisites (description)
Course coordinators
Learning outcomes
The student to be made acquainted with theories of taxes and taxation, and has gained an understanding of the essence of tax law, its basic rules and evolutional trends. The student understands the mechanisms governing the creation and application of tax law as well as the elements essential to its contents and form. The student is capable of foreseeing the evolutional directions of tax law.
Assessment criteria
A written examination at which the student is requested to give answers to open and close-ended questions. All the issues to be prepared for the examination will have been presented at the lectures attended by the student. There will be ten (10) questions to reply, with the student being offered a choice to make.
Bibliography
W. Modzelewski, Wstęp do nauki polskiego prawa podatkowego [A student’s companion to Polish tax law], Warszawa 2010.
W. Modzelewski (ed.), Współczesne problemy materialnego prawa podatkowego,[ material tax law], Warszawa 2013.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: