Public finance law and tax law 2200-1K007

Winter semester:
1. Legal fundamentals of public finance. The concept and scope of public finance. Basic differences between public finance and private (corporate) finance. Functions of public finance.
2. Objectives of the public economic policy. Methods of calculating gross domestic product (presentation of the production method).
3. Sectors of the economy. General government sector. Public finance sector accorging to Polish law. Statistical system for public finance (ESA 2010).
4. Financial accounting and budget accounting. Economic transactions in the public finance sector. Budget revenue (above the line and below the line) versus budget expense (above the line and below the line).
5. The impact of the EU law on the Polish public finance law. Constitutional regulations in the area of public finance.
6. General principles of financial management in units of the public finance sector. Organization of the units of the public finance sector. Legal status of the manager and chief accountant. Consolidation of liquidity management. Management (internal) control and internal audit. Public finance “discipline”.
7. Principles of financial management of select units of the public finance sector (budgetary units, executive agencies, state earmarked funds, National Health Fund and public health establishments, cultural institutions). The role of transfers from the state budget and local government budgets.
8. Obligatory content of the budget act. Structure of the budget act and budget. Budget classification. Such called structure of the administrator of the budget part (“authorizing officer”). State budget and the national budget of European funds.
9. Budgetary procedure. Principles of drafting state budget. Implementation of the state budget. System of state budget bank accounts.
10. Sources of state budget revenue. Legal regimes for budget revenue collection. Select classifications of budget expense. Types of subsidies. Subsidies versus payments from the budget of European funds.
11. Budget deficit. Public debt management. Public debt and financial liabilities classified as public debt. Fiscal rules in Polish law.
12. Local government finance. Local government budget revenue. Transfers from the state budget for local government. Structure of a budget resolution and budget. Budget procedure and implementation of the local government budget.
13. Central bank. Functions, operating rules, organizational structure.

Tax Law (summer semester)

I. General issues of taxes and tax law

1. The concept of tax

2. Tax functions

3. Concepts related to tax structure

4. Tax system

5. Tax classifications

6. The concept and sources of tax law

7. Interpretation of tax law

9. The phenomenon of tax avoidance and evasion and legal instruments to prevent this phenomenon.

10. Tax rules

11. Institutions of general tax law aimed at protecting the taxpayer

II Tax liabilities

1. Legal tax relationship and its parties

2. The concept of tax liability

3. Ways of creating tax liabilities

4. Methods of securing tax liabilities

5. Ways to expire tax obligations

6. Responsibility for tax obligations

III. Material specific tax law

1. Construction of corporate income tax

2. Construction of personal income tax

3. Construction of VAT

4. Other taxes