Fundamentals of Taxation and Basics of Tax Law 2200-1I030

The list of topics presented during the classes:

1. Introduction - general aspects of taxes and tax law. Tax definition and tax classification.
2. Tax functions and significance of taxes.
3. Basic elements of tax legal construction: subject and object of taxation, tax base and tax rate, time limits for payment and payment conditions.
4. Tax principles and sources of tax law. Interpretations of tax law.
5. Basic tax institutions: tax liability and tax obligation, tax arrears, reliefs concerning payment of tax obligations (arrears), tax responsibility.
6. Income taxes - general characteristics.
7. Personal income taxes.
8. Corporate income taxes.
9. Tax law harmonization in the European Union – actual concepts and projects.
10. International tax law: sources of law, international tax treaties – characteristics and methods of avoiding double taxation in international tax law.
11. Turnover taxes - general characteristics. Valued added tax as EU harmonized tax.
12. Other turnover taxes.
13. Property taxes - general characteristics. Property taxes in chosen EU Member States.