Economic aspects of taxation 2400-EN3SL261A
1. Main concepts related to taxation – type of taxes and methodologies of taxation.
2. Methodology of writing bachelor thesis; requirements which the thesis should pass.
3. Diffferentation of taxation systems in the European Union countries. Case studies.
4. Students' presentation of possible thesis topics and tables of contents.
5. The role of European Union's inititutions and law in shaping polish taxation legal doctrine.
6. Types of indirect taxation – their functions and importance for the economy.
7. Types of income taxation – their functions, main concepts and advanced rules.
8. Wealth taxes - their functions and importance for the economy.
9. Impact of taxation systems on shaping economic growth of countries – theory and practice.
10. Institutional aspects of taxation - the role of insititutions and assessment of their effectiveness in taxation systems.
11. Taxation systems as a stimuli supporting investments and development.
12. Tax competition and institutional tax competition – theory.
13. Tax competition and institutional tax competition – results of the empirical studies.
14. Impact of accounting rules on taxation – the role and assessment of creative accounting.
15. Presentation of bachelor thesis.
Type of course
Course coordinators
Learning outcomes
The expected result of the education is a preparation of a bachelor thesis by a student on a topic related to taxation economics. During the seminar work, student will have a possibility to advance their knowledge in the area of taxation system present in Poland and in other European Union countries, about the genesis of their formation, the effectiveness of taxation from perspective of various streams of economics as well as understand and assess the adequacy of proposed new taxation solutions including harmonization of taxes in the European Union member countries.
The student has knowledge about the impact of direct and indirect taxation on decision-making by businesses and individuals. The student knows and understands the principles of tax competition and tax harmonization in the European Union.
1. The student knows and understands the basic types of taxes and is able to characterize them. (S1A_W01)
2. The student has knowledge about the relation between state legislatures’ decisions and economic decisions taken by businesses and individuals. (S1A_W07)
3. The student knows and understands what the tax competition in the European Union is and has knowledge of the basic advantages and disadvantages of this system. (S1A_W08)
4. The student has knowledge of the degree of progress on the harmonization of taxation in the European Union and direction of developments in this field. (S1A_W08)
The student has the ability to conduct their own research literature in economics of taxation, and then conduct empirical research. Student is able to analyze the economic processes taking into account the knowledge acquired during their studies.
1. The student is able to independently carry out a literature research in the area of his interests. (S1A_U01), (S1A_U02), (S1A_U03), (S1A_U04)
2. The student can independently, in a critical way, respond to literature researcg in the area of research. (S1A_U01), (S1A_U02), (S1A_U03), (S1A_U04)
3. The student can choose the method(s) necessary to analyze empirical phenomena and correctly apply it. (S1A_U01), (S1A_U02), (S1A_U03), (S1A_U04)
The student is aware of the relationship between taxation and business processes and understands taxation/revenue/cost effects that exist in the economy.
1. The student is aware that decisions about corporate taxation are related to the social needs of the state and the income generated by the state. (S2A_K07)
2. The student is aware of how tax reform can affect the decisions of entrepreneurs and private individuals. (S2A_K07)
3. The student is aware of the complexity of the issue of taxation. (S2A_K07)
4. The student can successfully prepare graduate thesis. (S2A_K03, S2A_K06)
Assessment criteria
The presence at the seminar is mandatory. Students are allowed 2 unexcused absences per semester. The condition of obtaining a passing mark is in the first semester presenting during a seminar a topic and table of content of the thesis, its bibliography as well as the concept of the work. The condition of obtaining a passing mark is in the second semester presentaing as complete version as possible of the bachelor thesis during the seminar as well as completion of the work.
Bibliography
Mandatory literature:
Modzelewski W. i Bielawny J., „Materialne prawo podatkowe”, Instytut Studiόw Podatkowych, Warszawa 2005 i nowsze.
Liwińczuk H., „Prawo podatkowe przedsiębiorcόw”, Konieczny i Kruszewski,
Warszawa 2003.
Additional literature:
Individually selected with each participant of the proseminar, depending on the topic of the bachelor thesis.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: