Tax Systems 2600-MSMdz1SP

I. The essence of the tax
The concept of the tax, the tax structure elements, functions taxes, taxes systematics and characteristics of the various types of taxes, tax system, tax rules, methods of avoiding double taxation
II. Basic concepts of tax law
The concept of tax law, tax law norma, sources of tax law, tax law interpretation
III. Taxation of income in Poland
Income tax on individuals (Legal, tax entity, subject of tax, the tax base, tax rates, taxation of income earned abroad, technique for collecting the tax)
Corporate income tax (Legal, tax entity, subject of tax-deductible expenses, tax base and tax rates, taxation of income earned abroad, Technology collection)
Lump-sum taxation of natural persons conducting economic activity (lump sum tax on registered income, tax card)
IV. Indirect taxes in Poland
Taxes on goods and services (Legal, tax entity, subject of tax, tax obligation and place of performance, tax base, tax rates, tax due and accrued, specific procedures of VAT, Recordkeeping, Technology collection)
Excise tax (Base framed, Item tax entity tax, the tax base, tax rates, turnover excise goods, Signs of excise tax collection technique
V. Other taxes and fees in Poland
Gaming tax, agricultural tax, forest tax, Inheritance tax and gift tax, estate tax, tax on means of transport, CLAT, stamp duty, local fees
VI. Authorities tax, tax liabilities and handling tax
The tax authorities and their property (concept and types of tax authorities, property tax authorities)
Tax liabilities (The concept of the tax liability and the tax liability, tax liability Uprising, The expiration of tax liability, property liability for tax obligations
Tax proceedings (General concerning the tax treatment of tax proceedings Lead)
VII. Tax systems of the European Union
The introduction of income taxation in the European Union, Taxation marketed in the European Union
VIII. Harmonisation taxation in the European Union and the adjustment of Polish tax solutions to the European norms
Harmonization of direct and indirect taxation in the European Union, Adaptation Polish tax law to European norms