Tax system 2600-DSMdz/w3zkSP
1. Personal income tax
- tax advances collected by payers
- calculating tax advances
2. Corporate income tax in relation to corporations
- legal basis
- tax subject
- subject of tax
- tax exemptions
- the tax base
- tax rates
- tax collection technique
- tax calculation
3. Tax on goods and services in relation to corporations
- legal basis
- tax subject
- subject of tax
- tax exemptions
- the tax base
- tax rates
- input and output tax
- tax collection technique
- tax calculation.
Course coordinators
Type of course
Mode
Learning outcomes
After completing the course, the student:
In terms of knowledge:
• distinguishes the principles of withholding tax advances by payers (S2_W01)
• identifies various techniques for collecting taxes related to this tax (S2_W01)
• analyzes the rules, procedures, and practices concerning corporate income tax (S2_W02)
• indicates the legal basis, entities, and objects of taxation (S2_W02)
• differentiates tax exemptions and tax collection techniques in the context of corporations (S2_W02)
• identifies economic theories and models related to corporate taxation, including the impact of different tax rates and bases on business economies (S2_W03)
• discusses legal regulations concerning personal and corporate income tax (S2_W04)
• indicates legal provisions regarding tax exemptions, tax rates, and tax bases for corporations and individuals (S2_W04)
• identifies legal factors affecting the value-added tax (VAT) system (S2_W05)
In terms of skills:
• solves problems related to calculating personal and corporate income tax advances, including identifying the tax base, selecting appropriate sources, and developing methods for integrating tax strategies within an organization (S2_U01)
• analyzes the impact of taxation rules, exemptions, tax rates, and collection methods on businesses (S2_U02)
• can independently and collaboratively prepare analyses, diagnostics, and reports on the tax system and present them effectively, including in English, using ICT tools (S2_U03)
In terms of social competencies:
• identifies potential problems and inconsistencies in tax collection procedures (S2_K01)
• proposes solutions to optimize the tax system (S2_K01)
• supports adherence to principles of fair and transparent tax collection (S2_K05)
• advocates acting in accordance with legal regulations regarding tax exemptions, rates, and bases in enterprises (S2_K05)
Assessment criteria
Learning outcomes are verified on an ongoing basis while discussing legal regulations regarding the structure of taxes and finally during the pass of seminar.
The assessment consists of two parts
Multiple choice tax structure test: 20 points.
Tax calculation tasks: up to 60 points
Marking criteria:
There are 80 points to score.
Rating scale:
• up to 39 points - grade 2.0
• 40-47 points - grade 3.0
• 48-55 points - grade 3.5
• 56-63 points - grade 4.0
• 64-71 points - grade 4.5
72-80 points – grade 5.0
The assessment consists of two parts
Multiple choice tax structure test: 20 points.
Tax calculation tasks: up to 60 points
Bibliography
Basic literature
Materials for listeners prepared by the lecturer.
R. Wolański, System podatkowy Zarys wykładu, Wolters Kluwer, Warszawa 2020
Individual tax laws
Additional literature
A. Gomułowicz, D. Mączyński, Podatki i prawo podatkowe, Wolters Kluwer, Warszawa 2022
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Term 2025Z:
Basic literature |
Term 2026Z:
Basic literature |