Tax law

general courses

The purpose of the course is to familiarize students with the concepts of tax law and the tax code. As a result, a student recognizes tax structures, can apply the tax regulations to specific situations involving taxation and becomes aware of the role played by taxes in the financial system.

1. The legal structure of tax: subject, object, tax base, tax rates, incentives and surtaxes, tax system, tax rules.

2. Tax code. Creation and expiration of tax liabilities. The principles of fiscal responsibility. Tax proceedings. Forms of tax liabilities coverage and the execution of tax liabilities.

3. Value-added tax. Concepts, tax liability, the tax settlement. Special tax regulations.

4. Indirect taxes. Gambling tax. Excise tax. Concepts, tax liability, a special supervision on excise goods.

5. Personal income tax: sources of tax income, cost of tax revenues, pro-family solutions and tax exemptions. The settlement of personal tax.

6. Lump sum taxation and taxes imposed on revenues. The tonnage tax.

7. Corporate income tax. Tax capital group. Transfer pricing regulations. Specific solutions for banks and insurers. The regulations for the avoidance of double taxation of international law. Taxation of dividends and withheld profits.

8. Local taxes. Taxation of capital (property tax, agricultural and forestry taxation), trade (civil law transaction tax) and taxes imposed on the acquisition of assets (tax on inheritances and gifts). Transport tax. Local charges.

H. Litwińczuk (red.), H. Litwińczuk, P. Karwat, W. Pietrasiewicz, K. Tetłak, Prawo podatkowe przedsiębiorców, Wolter Kluwer, 2017 (available electronically at LEX) and appriopriate Acts of primary legislation concerning taxation (https://isap.sejm.gov.pl/).

A student knows the basic concepts related to the tax laws. Student distinguishes the various taxes and can describe their structure. S1A_W01, S1A_W02, S1A_W07, S1A_W09

The student can apply the appropriate regulations to the facts involving taxation. S1A_U01, S1A_U03, S1A_U05, S1A_U06, S1A_U08

The student is aware of the need for lifelong tax learning and the significance of taxes in the economy. S1A_K01, S1A_K04, S1A_K06

The effects of teaching are assessed on the basis of the exam consisting of test questions and a case study concerning the regulations of tax law and tax code procedure.