Tax system 2600-DSMz3zkSP
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.
Type of course
Mode
Learning outcomes
Student after completing the course:
In terms of knowledge:
K_W01 Knows and understands methodology and terminology in the field of tax system
K_W02 Knows and understands at an advanced level the principles, procedures and practices relating to tax system
K_W03 Knows and understands at an advanced level theories and economic models regarding tax system
K_W04 Knows and understands at an advanced level legal regulations regarding taxes in tax system
K_W05 Knows and understands technological, social, political, legal, economic and ecological processes and phenomena and their impact on tax system
In terms of skills:
K_U01 Is able to use the theory of the discipline of management and quality science and complementary sciences (economics and finance, legal sciences) to recognize, diagnose and solve problems related to tax system, and integrating them within the organization's strategy using the appropriate selection of sources and adapting existing new methods.
K_U02 Is able to correctly interpret technological, social, political, legal, economic and ecological processes and phenomena and their impact on tax system, using the appropriate selection of sources.
K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports relating to tax system and present them communicatively, also in English - using IT and communication tools.
In terms of attitudes:
K-K01 Is ready to assess and critically approach situations and phenomena related to tax system
K_K03 Is ready to comply professional ethical standards related to tax system
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
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
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: