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Polish Tax Law - course description

General information
Course name Polish Tax Law
Course ID 10.5-WX-E-PTL- 16
Faculty Faculty of Law and Administration
Field of study WPiA - oferta ERASMUS
Education profile -
Level of studies Erasmus programme
Beginning semester winter term 2020/2021
Course information
Semester 1
ECTS credits to win 4
Course type obligatory
Teaching language english
Author of syllabus
  • dr hab. Andrzej Gorgol, prof. UZ
Classes forms
The class form Hours per semester (full-time) Hours per week (full-time) Hours per semester (part-time) Hours per week (part-time) Form of assignment
Tutorial 15 1 - - Credit with grade

Aim of the course

Polish Tax Law regulates many issues related to the imposition of taxes, their collecting and the application of legal provisions in a manner consistent with the formal guarantees of protection of the rights of taxpayers. Each of the tax acts regulates the construction of the subsequent tax. The Polish Tax Law consists of substantive law and procedural law.

Prerequisites

Requisite and Incompatibility

General knowledge in the scope of lawmaking, principles of law, civil law, administrative law, constitutional law.

Scope

Learning Outcomes

  • Introduce the theory of taxation
  • Introduce The Polish Tax System
  • Introduce The Tax Ordinance Act
  • Introduce municipal taxes
  • Introduce direct taxes of Polish State
  • Introduce indirect taxes of Polish State
  • Introduce tax procedural law

Teaching methods

Workload

Students will be collected in small groups for seminars and discussion session – regular lecture will not be provided. Students will generally need to devote about 20-30 hours on average per semester to this course. Forms of study: seminars, discussion sessions, case study.

Learning outcomes and methods of theirs verification

Outcome description Outcome symbols Methods of verification The class form

Assignment conditions

 

Examination

Student works on a task to solve “the problem” connected with the application of polish tax law (case –study) and presents his/hers findings in a working paper.

Recommended reading

Obligatory Reading

  1. M. Popławski, Introduction to the Polish Tax Law, Białystok 2011,
  2. M. Popławski, The Polish Tax Law, Białystok 2008.

Preliminary Reading

The preliminary reading required for this course will be available from the course (teacher) home page at least one week prior to every meeting with the teacher. The preliminary reading covers The Constitution of the Republic of Poland and The Tax Ordinance Act.

Further reading

Additionally reading:

  1. B. Heimann The Comparison of the Polish Tax System With the Tax Systems in the EU Countries, Implications for the International Location Competitiveness, Munster 2005.

Notes


Modified by dr Justyna Michalska (last modification: 17-11-2020 14:12)