Taxes 2600-MFBRz2zfpP

1. The essence of the tax. The concept of tax, Elements of tax structure, Tax functions, Tax systematics and features of individual types of taxes, The tax system, Tax rules.
2. Basic concepts of tax law. The concept of tax law, tax law norm, sources of tax law, interpretation of tax law.
3. Taxation of income in Poland
• Income tax from individuals. Legal basis, Tax entity, Subject of tax, Tax base, Tax rates, Taxation of income obtained abroad, Tax collection technique.
• Corporate income tax. Legal basis, Tax entity, Subject of tax, Tax deductible costs, Tax base and tax rates, Taxation of income obtained abroad, Collection technique.
• Lump-sum taxation of natural persons conducting buisness activity. Lump sum on recorded income, Tax card.
4. Indirect taxes in Poland
• Value added tax,. Legal basis, Tax entity, Subject of tax, Tax obligation and place of performance, Tax base, Tax rates, Input and output tax, Special VAT procedures, Record keeping, Collection technique.
• Excise tax. Legal basis, Subject of tax, Tax entity, Tax base, Tax rates, Trade in harmonized excise goods, Trade in non-harmonized excise goods, Excise stamps, Tax collection technique.
5. Other taxes and fees in Poland. Tax on games, Agricultural tax, Forest fax, Inheritance and donation tax, Real estate tax, Tax on means of transport, Tax on dogs, Tax on civil law transactions, Stamp duty, Local fees.
6. Tax authorities, tax liabilities and tax proceedings.
• Tax authorities and their jurisdiction. The concept and types of tax authorities. Competence of tax authorities.
• Tax liabilities. The concept of tax obligation and tax liability, Arising of a tax liability, Expiry of tax liabilities, Property responsibility for tax liability.
• Tax proceedings. General issues relating to tax proceedings, Conducting tax proceedings.