European States Tax Systems 2105-PP-L-D2SPE
The subject concerns the conceptual assumptions, tools, directions and objectives of the tax policy in the EU. The main emphasis is placed on the analysis of tax policy in European countries.
1. Tax system. Factors shaping the tax system (economic factors, external and global factors, internal factors).
2. Tax as an element of the tax system (the concept and functions of taxes, tax classification).
3. The concept and meaning of monetary policy
4. Monetary and fiscal policy.
5. Tax administration, tax systems of European countries.
6. Sources of law and legal interpretation of EU tax systems.
7. Tax analysis in the EU. Substantive tax law in European countries.
8. The concept, essence and classification of direct taxes in European countries.
9. Personal income tax, corporate income tax in European countries.
10. The concept, essence and classification of indirect taxes in European countries.
11. Tax on goods and services -VAT (subjective and objective scope, exemptions, rates, tax documentation).
12. Excise tax (subjective and objective scope, exemptions, rates, tax documentation).
13. Tax on gambling, local taxes - classification and analysis of legal acts.
14. International position of tax systems of European countries.
Type of course
Mode
Prerequisites (description)
Course coordinators
Learning outcomes
Student after graduation
In terms of knowledge:
- has in-depth and expanded knowledge of the structure of the tax system of the EU countries as well as the normative and functionally - structural conditioning of the competences of the EU tax authorities; has knowledge of the characteristics of legal and social norms regulating the tax system and social institutions, including tax law and the sources of these standards, their specificity. [K_W05, K_W10]
In terms of skills
- has the ability to analyze the tax system in various EU countries with the ability to assess the strengths and weaknesses of the tax system of a European country [K_U07]
- is able to independently analyze the conditions of tax systems of European countries, implement practical solutions to social problems specific to the times of crisis in which we find ourselves. [K_U08]
- has the ability to prepare written works on tax systems in European countries with the use of basic concepts and theoretical approaches as well as various sources of obtaining information relevant to European studies. [K_U09]
- is able to individually and collectively prepare oral presentations in Polish and English on tax and economic issues of European countries and the European Union with the use of basic concepts and theoretical approaches as well as various sources of obtaining information appropriate for the tax systems of European countries. [K_U10]
In terms of competences:
- recognition of the importance of knowledge and the enrichment of professional experience throughout life. [K_K01]
- is able to correctly identify professional roles, build professional traditions and interact in a group in accordance with the principles of ethics. [K_K02]
- is able to cooperate in a group with a diverse structure and interests, performing various roles in it, initiate and define priorities for the implementation of a specific task for the public interest. [K_K03]
Assessment criteria
presentations -40 p,
papers -15 points,
activity during classes - 15 p.,
written exam - 30 p.
Bibliography
Primary:
Głuchowski J., Patyk J., Zarys polskiego prawa podatkowego, LexisNexis, Warszawa 2008.
Gomułowicz A., Małecki J., Podatki i prawo podatkowe, Wydanie 7, Warszawa, LexisNexis
Polska, 2013.
Ofiarski Z., Ogólne prawo podatkowe: zagadnienia materialnoprawne i proceduralne,
Wydanie 2., Warszawa, LexisNexis Polska, 2013.
Uzupełniająca:
A. Nowak-Far, Unia Gospodarcza i Walutowa w Europie, Tom XII, Instytut Wydawniczy EuroPrawo, Warszawa 2011.
H. Gronkiewicz-Waltz, Europejska Unia Gospodarcza i Walutowa, LexisNexis, Warszawa 2009.
Mastalski R., Prawo podatkowe, Wyd. 7 zm., Warszawa, Wydawnictwo C. H. Beck, 2012.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: