Tax optimization 2600-MSFRz2dpfpOO
1. The concept and limits of tax optimization - tax avoidance and tax evasion
2. General anti-avoidance clause (GAAR)
3. National tax optimization
- optimization of income taxes - deferral of tax payment, increased depreciation of fixed assets and intangible assets, company car, tax exemptions
- optimization of indirect taxes
4. International tax optimization
5. Hedging your tax position (individual interpretations)
6. Reporting obligations in the field of tax optimization
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 tax optimization
K_W02 Knows and understands in-depth the principles, procedures and practices regarding tax optimization
K_W03 Knows and understands in-depth theories and economic models regarding tax optimization
K_W04 Knows and understands in-depth legal regulations regarding tax optimization
K_W05 Knows and understands complex technological, social, political, legal, economic and ecological processes and phenomena and their impact on tax optimization
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 optimization, 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 tax optimization, using the appropriate selection of sources.
K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports on complex and unusual problems related to tax optimization 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 tax optimization
K_K03 Is ready to comply with and develop professional ethical standards related to tax optimization.
Assessment criteria
Assessment based on an essay on tax optimization methods in Poland.
Marking criteria:
There are 40 points to score.
Rating scale:
• up to 17 points - grade 2.0
• 18-25 points - grade 3.0
• 26-31 points - grade 4.0
• 32-40 points - grade 5.0
Bibliography
Materials for listeners prepared by the lecturer.
J. Jankowski, Optymalizacja podatkowa w podatkach dochodowych - dopuszczalność i prawne granice, CH BECK, Warszawa 2019
Individual tax laws
Additional information
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