(in Polish) Podatki sektorowe i lokalne 2400-FPiP3PSiL
The following taxes and fees will be discussed during the course:
1. Excise Tax
2. Gaming Tax
3. Tonnage Tax
4. Tax on the Value of Production Sold
5. Tax on the Extraction of Certain Minerals
6. Tax on Certain Financial Institutions
7. Tax on Civil Law Transactions
8. Inheritance and Gift Tax
9. Real Estate Tax
10. Tax on Means of Transport
11. Agricultural Tax
12. Forestry Tax
13. Stamp Duty
14. Market Fee
15. Resort Fee
16. Local Fee
17. Dog Fee
18. Advertising Fee
19. Food Tax
20. Monkey Fee
Throughout the course, students will become familiar with the basic principles of local and sector-specific taxation. They will learn about the rights and obligations of entities responsible for paying these taxes and fees, the methods and rates for settling these obligations, as well as the registration rules and documentation requirements.
Szacunkowy nakład pracy studenta: 1ECTS x 25h = 25h
(K) - godziny kontaktowe (S) - godziny pracy samodzielnej
konwersatorium (zajęcia): 15h (K) 0h (S)
przygotowanie do zaliczenia: 0h (K) 5h (S)
konsultacje: 5h (K) 0h (S)
: h (K) h (S)
: h (K) h (S)
: h (K) h (S)
: h (K) h (S)
: h (K) h (S)
: h (K) h (S)
Razem: 20h (K) + 5h (S) = 25h
Type of course
Course coordinators
Learning outcomes
Knowledge
As a result of participating in the course, students will:
1. Gain a solid understanding of sectoral taxes, local taxes, and local fees.
2. Define and explain the elements that comprise the structure of sectoral and local taxes.
3. Become familiar with the tax authorities responsible for collecting various sectoral and local taxes.
4. Develop a comprehensive knowledge of the norms and rules governing the tax system within local government units.
5. Understand the processes of change in the local government tax and fee system, including its causes, progression, scale, and consequences.
Skills
As a result of the course, students will:
1. Identify the essence and specificity of sectoral taxes, local taxes, and local fees.
2. Analyze collected information and independently calculate the amounts due for specific sectoral and local taxes.
3. Assess the causes and effects of changes in the local government tax system.
4. Apply selected legal norms and rules to determine tax liability levels.
5. Complete tax returns for all sectoral and local taxes for specific taxpayer groups (individuals, businesses).
6. Critically evaluate the social and economic consequences of adopted solutions regarding local government taxes.
Competencies
As a result of the course, students will:
1. Be aware of their knowledge and skills in local taxes and fees and understand the importance of continuous training.
2. Be capable of cooperating and collaborating effectively within a team.
3. Be able to assess their own competencies.
Assessment criteria
To pass the course, students must achieve a passing grade on the final written exam. The exam is divided into two parts:
- Part A consists of 10 multiple-choice questions, which include both theoretical questions and short calculation exercises. Each correct answer is worth 1 point.
-Part B contains two open-ended questions, with each question worth a maximum of 10 points.
Bibliography
The Act on Local Taxes and Fees, relevant acts on sectoral taxes and implementing provisions to these acts (https://isap.sejm.gov.pl/)
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: