Fiscal control in Polish law 2200-7A23
The subject of the lecture is the presentation of the basic institutions of tax control and customs and tax control in Poland.
When discussing the legal regulation of customs and fiscal control, the participant will be familiar with the sources of law relevant to that control, the scope and criteria of its implementation, the system of the administration system responsible for its implementation. The legal forms of tax audit tasks implementation (audit proceedings, audit proceedings and tax intelligence) will also be discussed. In the field of customs and tax control issues, class participants will be, among others familiar with the issues of controlling compliance with the provisions on public benefits, i.e. taxes, as well as non-tax receivables of the state budget and state special-purpose funds. The issues of controlling the management of public funds and transferring own funds to the EU budget, auditing the management of funds from foreign sources, as well as the management of state property and others will also be presented.
In the field of tax control issues, students will be familiar with the issues of the scope and criteria of tax control and the course of control proceedings in this respect. The rights and obligations of controlling and controlled persons will be discussed.
Type of course
Mode
Prerequisites (description)
Course coordinators
Learning outcomes
The effect of learning will be to acquire knowledge by the student:
1) in the field of customs and tax control of: sources of the law of customs and tax control; scope and criteria of customs and fiscal control; tax control organs and units; principles of control proceedings (initiation of control, forms of termination of control; appeal against control decisions); tax intelligence; tax secrecy rules;
2) in the field of tax control: on sources of tax control law; scope and criteria of tax control; organization of tax control; principles of tax proceedings (rights and obligations of the controlled and controlling entities).
Assessment criteria
1) Assessment methods: a) final grade: based on the written exam.
2) Assessment criteria: a) degree of knowledge extension in the area covered by the lecture subject; b) acquiring the ability to apply substantive law provisions and procedures covered by the lecture.
Bibliography
1)Kontrola podatkowa działalności gospodarczej, pod red. D. Zalewskiego, Warszawa 2019
3) Ustawa o Krajowej Administracji Skarbowej. Komentarz, pod red. A. Gorgola, Warszawa 2018
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: