1. SylabUZ
2. Wydział Nauk Prawnych i Ekonomicznych
3. semestr zimowy 2024/2025
4. WPiA - oferta ERASMUS - Program Erasmus
5. Polish Tax Law

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Polish Tax Law - opis przedmiotu

Cel przedmiotu

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.

Wymagania wstępne

Zapisz zmiany

Requisite and Incompatibility

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

Zakres tematyczny

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

Metody kształcenia

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.

Efekty uczenia się i metody weryfikacji osiągania efektów uczenia się

Opis efektu	Symbole efektów	Metody weryfikacji	Forma zajęć

Warunki zaliczenia

 

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.

Literatura podstawowa

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.

Literatura uzupełniająca

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.

Uwagi

Zmodyfikowane przez dr Beata Barnowska (ostatnia modyfikacja: 17-10-2024 21:16)