SylabUZ
Nazwa przedmiotu | Tax audit and audit |
Kod przedmiotu | 04.3-WZ-EkoD-TAA- 23 |
Wydział | Wydział Ekonomii i Zarządzania |
Kierunek | Ekonomia |
Profil | ogólnoakademicki |
Rodzaj studiów | drugiego stopnia z tyt. magistra |
Semestr rozpoczęcia | semestr zimowy 2023/2024 |
Semestr | 3 |
Liczba punktów ECTS do zdobycia | 2 |
Typ przedmiotu | obowiązkowy |
Język nauczania | angielski |
Sylabus opracował |
|
Forma zajęć | Liczba godzin w semestrze (stacjonarne) | Liczba godzin w tygodniu (stacjonarne) | Liczba godzin w semestrze (niestacjonarne) | Liczba godzin w tygodniu (niestacjonarne) | Forma zaliczenia |
Ćwiczenia | 30 | 2 | - | - | Zaliczenie na ocenę |
Acquisition by the student of in-depth knowledge of the structure of tax administration, as well as the principles of tax and customs and fiscal control. Providing students with knowledge on conducting a tax audit in the field of basic tax titles.
Basic knowledge of public finance and financial accountin
The concept and types of control of tax settlements. Legal regulations regarding tax and customs and fiscal control in Poland. The structure of the National Revenue Administration and the division of tasks between tax administration offices and customs and tax offices. Organization, objective and subjective scope of tax and customs and fiscal control. Principles of conducting tax and fiscal audits. Stages of tax and customs and fiscal control. Rights and obligations of controlling and controlled. Taking evidence in a tax audit. The essence, purpose and scope of the tax audit. Audit methodology, list of source documents and scope of the audit. The specificity of the functioning of audit firms. Sources of tax law and liability of the taxpayer, remitter, collector and third parties for tax liabilities. Taxpayer rights protection measures. Tax audit and the Uniform Audit File. Tax risk management: sources of tax risk, tax procedure, strategies for minimizing tax burdens.
analysis of texts with discussion and case method
Opis efektu | Symbole efektów | Metody weryfikacji | Forma zajęć |
The basis for passing the grade will be the average of the grades obtained during the classes:
- for active participation in classes and for the quality of tasks (50% share in the final grade of exercises), -
- from the colloquium (50% share in the final grade of the exercises).
Carey P., The Tax Inspector 2010.
Zmodyfikowane przez dr Renata Manacka (ostatnia modyfikacja: 27-05-2023 16:51)