(in Polish) Prawo podatkowe dla przedsiębiorców 2400-ZEWW1016-OG

1. Sources of tax law
2. The process of tax lawmaking in Poland
3. Use of legal acts
4. The role of the CJEU and administrative courts in tax law
5. Official tax support instruments
6. Tax procedures
7. Tax administration
8. Tax advisory services
9. Indirect taxes
10. Income taxes for entrepreneurs
11. Other business-related taxes

Type of course

general courses

Course coordinators

Beata Rogowska-Rajda

Learning outcomes

The student knows the basic concepts related to tax law. The student knows the process of tax law making and is able to use tax legal acts, distinguishes between individual taxes and is able to describe their structure. They are able to use tax procedures, official support instruments, and tax advice.
The student is able to apply the relevant legal regulations to factual situations.
Students are aware of the need for lifelong learning in the field of taxation and the importance of taxes in the economy.

Assessment criteria

The course is graded on the basis of an exam consisting of test questions and a case study related to the tax regulations presented in class.

Bibliography

Legal acts: Constitution, Tax Ordinance, Income Tax Acts, Excise Duty Act, Civil Law Transactions Tax Act, Local Fees and Taxes Act, National Revenue Administration Act, Tax Advisory Act

Additional information

Information on level of this course, year of study and semester when the course unit is delivered, types and amount of class hours - can be found in course structure diagrams of apropriate study programmes. This course is related to the following study programmes:

Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system:

Description of 2400-ZEWW1016-OG in USOSweb