Tax administration 2600-DSFRz3pfpAS
I. Tax administration in the public administration system
1. Administration in the government administration system
2. Cooperation of the tax administration with other public entities
3. Control, regulation, protection, information and analytical functions of the tax administration
II. Tax administration as a public administration office and employer
1. The structure of the National Tax Administration (KAS) bodies
2. Tax administration chambers, customs and tax offices, tax offices
3. Tasks and competences of tax administration bodies
4. Status of a KAS officer
III. Methods and forms of operation of the tax administration
1. Serving large taxpayers (key customer service standards)
2. Uniform tax and customs information and individual interpretations of tax law provisions
3. Crime prevention
4. Powers to obtain and process information covered by legal protection
5. Customs and fiscal control and audit
Type of course
Mode
Learning outcomes
Student after completing the course:
In terms of knowledge:
K_W01 Knows and understands terminology related to tax administration to an advanced level
K_W02 Knows and understandsto an in-depth extentrules,procedures and practices relating to tax administration
K_W03 Knows and understandsadvanced economic theories and modelstax administration.
K_W04 Knows and understandsat an advanced levellegal regulations regarding tax administration.
K_W05 Knows and understands to an advanced degree technological, social, political, legal, economic and ecological processes and phenomena and their impact on tax administration.
In terms of skills:
K_U01 Is able to use the theory of the discipline of economics and finance and complementary disciplines (management and quality sciences, legal sciences) to recognize, diagnose and solve problems related to tax administrationusing the appropriate selection of sources and adapting existing methods.
K_U02 Is able to correctly interpret technological, social, political, legal, economic and ecological processes and phenomena and their impact on tax administrationusing the appropriate selection of sources.
K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports regarding tax administration and present them communicatively, also in English - using IT and communication tools.
K-U05 Is able to plan and organize own and team work in the field of tax administration
K_U06 Has the ability to self-educate and improve acquired qualifications in the field of tax administration
In terms of attitudes:
K-K01 Is ready to assess and critically approach situations and phenomena related to tax administration
K_K03 Is ready to comply with professional ethical standards in the field of tax administration
Assessment criteria
Learning outcomes are verified on an ongoing basis while discussing legal regulations regarding tax administration and when discussing presentations prepared by students and finally during the seminar.
Preparing and presenting a presentation (max. 10 points, minimum 5 points required) and multiple-choice test (max. 10 points, minimum 4 points required)
Marking criteria:
A total of 20 points can be scored.
Rating scale:
• up to 9 points - grade 2.0
• 10-11 points - grade 3.0
• 12-13 points - grade 3.5
• 14-15 points - grade 4.0
• 16-17 points - grade 4.5
• 18-20 points – grade 5.0
Bibliography
Primary literature
R. Wolański, System podatkowy Zarys wykładu, Wolters Kluwer, Warszawa 2020
Supplementary literature
Andrzej Melezini, Krzysztof Teszner (red.), Krajowa Administracja Skarbowa. Komentarz, Wolters Kluwer, Warszawa 2017
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: