(in Polish) Podatki w gospodarce 2600-FCdz2PG
The following topics will be covered during the course:
1. Taxes as an element of the public finance system
– the concept of a tax;
– the functions of taxes;
– taxes as an instrument of economic policy.
2. Tax principles and the structure of a tax
– taxable person, object of taxation, tax base, tax rate, reliefs, exemptions;
– the principles of fairness, neutrality, efficiency and simplicity of taxation;
– progressive, proportional and regressive taxation.
3. Income taxes
– PIT and CIT;
– taxation of labour, capital and business activity;
– the impact of income taxes on economic decisions;
– taxation of remote and cross-border activity.
4. Value added tax
– the structure of VAT;
– the input tax deduction mechanism;
– VAT in e-commerce;
– intra-Community transactions;
– the VAT gap and the instruments used to reduce it.
5. Taxation of financial services and fintech
– the specific features of the taxation of financial services;
– VAT exemptions for financial services;
– tax aspects of electronic payments, payment services and financial intermediation;
– sectoral taxes.
6. Crypto-assets, tokenisation and taxes
– taxation of income from crypto-assets;
– difficulties in identifying taxable events;
– DeFi, staking, stablecoins, asset tokenisation;
– reporting and transparency of digital transactions.
7. International taxation
– double taxation treaties
– tax avoidance and base erosion;
– transfer pricing;
– OECD and EU initiatives concerning the taxation of large multinational groups and the prevention of tax avoidance.
8. Digitalisation of the tax administration
– electronic tax returns;
– the Standard Audit File for Tax (JPK);
– the National e-Invoicing System (KSeF).
9. Taxes, payments and transaction data
– the importance of payment data for the tax administration;
– STIR (the ICT system of the clearing house)
– split payment;
– cash and cashless payments and tax transparency.
10. Taxes and innovation
– the R&D tax relief;
– IP Box;
– the Polish Investment Zone;
– other forms of tax support for innovative activity.
Course coordinators
Learning outcomes
Upon completion of the course, the student:
Knowledge:
K_W01: Has an in-depth knowledge of research methodology and terminology in the discipline of economics and finance, as well as in complementary disciplines (management and quality sciences, and legal sciences).
K_W04: Has an in-depth knowledge of legal regulations regarding the functioning of organizations and the entire economy, particularly in the field of digital finance.
K_W05: Understands complex technological, social, political, legal, economic, and ecological processes and phenomena, including fundamental dilemmas of modern civilization and their impact on financial decisions in organizations, the functioning of the entire economy, and organizations regarding the development of information systems.
Skills:
Diagnoses problems related to the structure of taxes, record-keeping, and monitoring receivables in relation to EU and national tax regulations. (K_U01)
Interprets complex economic processes and phenomena as well as legal determinants related to taxes, using an appropriate selection of sources. (K_U02)
K_U03: Is able to properly select sources and adapt existing or develop new methods and tools—including advanced information and communication technologies (ICT)—to identify, diagnose, and solve problems related to financial decisions in digital finance.
Social Competences:
Evaluates complex tax-related phenomena in the context of the organization. (K_K01)
• K_K02: Is ready to recognize the importance and value of scientific knowledge in solving complex digital finance problems within an organization, as well as seeking expert opinions in this process.
Assessment criteria
Learning outcomes will be verified on an ongoing basis during the discussion of the tax regulations and the solving of practical examples in class, and finally in the end-of-course assessment of the seminar
A written test in a multiple-choice format.
A maximum of 20 points can be obtained. No negative or half points are used in the assessment of the test.
Grading scale:
• up to 9 points – grade 2.0
• 10–11 points – grade 3.0
• 12–13 points – grade 3.5
• 14–15 points – grade 4.0
• 16–17 points – grade 4.5
• 18–20 points – grade 5.0
Bibliography
Basic reading
Materials prepared for participants by the lecturer.
R. Wolański, Zarządzanie podatkami w Polsce, Wolters Kluwer, Warszawa 2025
G. Keler, A. Pałys, R. Wolański, System podatkowy Ujęcie praktyczne, red. nauk. R. Wolański, Wydawnictwo UW, Warszawa 2025
Individual tax acts
Supplementary reading
A. Gomułowicz, D. Mączyński, Podatki i prawo podatkowe, Wolters Kluwer, Warszawa 2022