Tax Systems

obligatory courses

The course covers the basic theory concerning taxes, tax law and tax system, individual tax structures in Poland, the rules of conduct of the tax regulations regarding tax liabilities and tax authorities, the tax systems of the European Union countries and compare them with each other, in particular comparison to the Polish tax system

I. The essence of the tax

The concept of the tax, the tax structure elements, functions taxes, taxes systematics and characteristics of the various types of taxes, tax system, tax rules, methods of avoiding double taxation

II. Basic concepts of tax law

The concept of tax law, tax law norma, sources of tax law, tax law interpretation

III. Taxation of income in Poland

Income tax on individuals (Legal, tax entity, subject of tax, the tax base, tax rates, taxation of income earned abroad, technique for collecting the tax)

Corporate income tax (Legal, tax entity, subject of tax-deductible expenses, tax base and tax rates, taxation of income earned abroad, Technology collection)

Lump-sum taxation of natural persons conducting economic activity (lump sum tax on registered income, tax card)

IV. Indirect taxes in Poland

Taxes on goods and services (Legal, tax entity, subject of tax, tax obligation and place of performance, tax base, tax rates, tax due and accrued, specific procedures of VAT, Recordkeeping, Technology collection)

Excise tax (Base framed, Item tax entity tax, the tax base, tax rates, turnover excise goods, Signs of excise tax collection technique

V. Other taxes and fees in Poland

Gaming tax, agricultural tax, forest tax, Inheritance tax and gift tax, estate tax, tax on means of transport, CLAT, stamp duty, local fees

VI. Authorities tax, tax liabilities and handling tax

The tax authorities and their property (concept and types of tax authorities, property tax authorities)

Tax liabilities (The concept of the tax liability and the tax liability, tax liability Uprising, The expiration of tax liability, property liability for tax obligations

Tax proceedings (General concerning the tax treatment of tax proceedings Lead)

VII. Tax systems of the European Union

The introduction of income taxation in the European Union, Taxation marketed in the European Union

VIII. Harmonisation taxation in the European Union and the adjustment of Polish tax solutions to the European norms

Harmonization of direct and indirect taxation in the European Union, Adaptation Polish tax law to European norms

A. Majchrzycka - Guzowska, Finance and Financial Law, Ed. 11, LexisNexis, Warsaw 2011, chapter III, R. Wolanski, Tax system in Poland, Wolters Kluwer, Ed. 3, Warsaw 2009

I. Knowledge of the theoretical basis of taxes and tax law

II. Knowledge of the structure of individual types of taxes

III. Knowledge of the conduct of the tax regulations regarding tax liabilities and tax authorities

IV. General knowledge of the tax systems of the Member of the European Union

Lecture: Written examination with open questions subjects covered by the object

Class: Written test out of topics on exercises