Taxes in a small business 2600-DSMz3zmpPMP
1. Personal income tax
- tax advances collected by payers
- calculating tax advances
2. Corporate income tax in relation to small enterprises
- 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 small enterprises
- 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
In terms of knowledge:
• correctly uses terminology related to tax law in the context of a small enterprise (S1_W01)
• lists the principles, procedures, and practices concerning taxes in a small enterprise (S1_W02)
• identifies economic theories related to taxation in the context of a small enterprise (S1_W03)
• lists legal regulations concerning the functioning of income taxes and cost-related taxes in a small enterprise (S1_W04)
In terms of skills:
• diagnoses problems related to the structure of taxes, record-keeping, and monitoring of liabilities in a small enterprise (S1_U01)
• interprets complex economic processes and phenomena as well as legal conditions related to taxes in a small enterprise, using appropriate sources (S1_U02)
• analyzes, as part of a team, presented issues related to taxation in a small enterprise (S1_U05)
In terms of social competences:
• evaluates complex phenomena related to taxation in a small enterprise (S1_K01)
• promotes compliance with legal regulations and ethical standards related to taxation in a small enterprise (S1_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
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: