Taxation Law 2600-DSFRdz3PP
The essence of tax.
The concept of tax, Elements of tax construction, Function of taxes, Systematics of taxes and features of individual types of taxes, Tax system, Tax principles, Methods of avoiding double taxation.
Basic concept of tax law.
The concept of tax law, the norm of tax law, sources of tax law, Interpretation of tax law.
Taxation of income in Poland.
Personal income tax, Corporate income tax, Lump-sum taxation of natural person running a business.
Indirect taxes in Poland.
Value Added Tax, Excise tax, Gaming tax.
Other taxes and fees in Poland.
Agricultural tax, Forest tax, Inheritance and donation tax, Real estate tax, Tax on means of transport, Tax of civil law transactions, Stamp duty, Local fees.
Tax authorities and their jurisdiction, tax obligations and tax proceeding.
Tax liabilities. Property liability for tax liabilities. Tax proceedings.
Type of course
Prerequisites (description)
Learning outcomes
K_W01 Knows and understands at an advanced level the terminology relating to tax and fiscal law in the financial system of the state and local government and entrepreneurs in the discipline of economics and finance and in complementary disciplines (management and quality sciences, legal sciences), in particular for financial management and accounting.
K_W02 Knows and understands in-depth the principles, procedures and practices relating to the tax and fiscal law in financial activities of the state and local government and entrepreneurs and uses the theory of economics and finance and complementary disciplines (management and quality sciences, legal sciences) to recognize, diagnose and solve problems related to the management finance of state and local government
K_W03 Knows and understands at an advanced level economic theories and models regarding the functioning of organizations and the entire economy.
K_W04 Knows and understands to an advanced degree legal regulations regarding the functioning of the state, organization and the entire economy.
K_W05 Knows and understands to an advanced degree technological, social, political, legal, economic and ecological processes and phenomena, as well as their impact on financial decisions in organizations, the functioning of the organization and the entire economy, including the principles of protection of industrial property and copyright.
K_U01 Is able to use the theory od the discipline of economics and finance and complementary disciplines (management and quality science, legal sciences) to recognize, diagnose and solve problems related to financial decisions in organizations and the management of financial institutions, using the appropriate selection of sources and adapting existing methods.
K_U02 Is able to correctly interpret technological, social, political, legal, economic and ecological processes and phenomena and their impact on financial decisions in organizations, the functioning of the organization and the entire economy, using the appropriate selection of sources.
K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports on financial management in organizations, accounting, management of financial institutions and strategies of financial institutions and present them communicatively, also in English – using IT and communication tools.
K_U05 Is able to plan and organize own and team work.
K_U06 Has the ability to self-educate and improve acquired qualifications.
K_K01 Is ready to assess and critically approach situations and phenomena related to financial management in organizations, accounting, management of financial institutions and strategies of financial institutions.
K_K02 Is ready to think and act in an entrepreneurial way
K_K03 Is ready to comply with professional ethical standards
Assessment criteria
Lecture
Learning outcomes are verified during the exam
Written exam in the form of a single-choice test. Assessment criteria:
Student may get maximum 30 points in the test. Grading scale:
• up to 15 points - grade 2.0
• 16-18 points - grade 3.0
• 19-21 points - grade 3.5
• 22-24 points - grade 4.0
• 25-27 points - grade 4.5
• 28-30 points - grade 5.0
Bibliography
Presentation distributed by the lecturer during classes.
Robert Wolański, System podatkowy w Polsce, Wolters Kluwer, Warszawa 2020
Legal acts regulating taxes
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: