Taxes 2600-MSFRdz2zfpP
1. Personal income tax
- legal basis
- tax subject
- subject of tax
- tax exemptions
- the tax base
- tax rates
- tax collection technique
- tax calculation
2. Corporate income tax
- 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
- legal basis
- tax subject
- subject of tax
- tax exemptions
- the tax base
- tax rates
- input and output tax
- tax collection technique
- tax calculation.
4. Excise tax
- legal basis
- tax subject
- subject of tax
- tax exemptions
- the tax base
- tax rates
- tax collection technique
- tax calculation
5. Other taxes in Poland
Type of course
Mode
Learning outcomes
Student after completing the course:
In terms of knowledge:
K_W01 Knows and understands in-depth research methodology and terminology in the field of taxes
K_W02 Knows and understands in-depth the principles, procedures and practices relating to taxes
K_W03 Knows and understands in-depth theories and economic models regarding taxes
K_W04 Knows and understands in-depth legal regulations regarding taxes
K_W05 Knows and understands complex technological, social, political, legal, economic and ecological processes and phenomena and their impact on taxes
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 taxes, using the appropriate selection of sources and adapting existing or developing new methods.
K_U02 Is able to correctly interpret complex technological, social, political, legal, economic and ecological processes and phenomena and their impact on taxes, using the appropriate selection of sources.
K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports on complex and unusual tax-related problems 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 complex situations and phenomena related to taxes
K_K03 Is ready to comply with and develop professional ethical standards related to taxes.
Assessment criteria
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: