Democratic Tax Contract

General data

Course ID:	3500-FAK-DEMUM-scc
Erasmus code / ISCED:	14.2 Kod klasyfikacyjny przedmiotu składa się z trzech do pięciu cyfr, przy czym trzy pierwsze oznaczają klasyfikację dziedziny wg. Listy kodów dziedzin obowiązującej w programie Socrates/Erasmus, czwarta (dotąd na ogół 0) – ewentualne uszczegółowienie informacji o dyscyplinie, piąta – stopień zaawansowania przedmiotu ustalony na podstawie roku studiów, dla którego przedmiot jest przeznaczony. / (0314) Sociology and cultural studies The ISCED (International Standard Classification of Education) code has been designed by UNESCO.
Course title:	Democratic Tax Contract
Name in Polish:	Demokratyczna umowa podatkowa
Organizational unit:	Faculty of Sociology
Course groups:
ECTS credit allocation (and other scores):	(not available) Basic information on ECTS credits allocation principles: the annual hourly workload of the student’s work required to achieve the expected learning outcomes for a given stage is 1500-1800h, corresponding to 60 ECTS; the student’s weekly hourly workload is 45 h; 1 ECTS point corresponds to 25-30 hours of student work needed to achieve the assumed learning outcomes; weekly student workload necessary to achieve the assumed learning outcomes allows to obtain 1.5 ECTS; work required to pass the course, which has been assigned 3 ECTS, constitutes 10% of the semester student load. view allocation of credits
Language:	Polish
Type of course:	elective courses
Prerequisites (description):	(in Polish) Przydatna socjologia polityki
Mode:	Blended learning
Short description:	Democratic tax agreement – formation of the so-called modern fiscal contract. This is a specific dimension of citizenship. It is made up of a set of obligations and limitations. It imposes certain limitations and frames (transparency, purposefulness, rationality). The development of modern economic thought as a social framework of cognition. Taxes in public awareness. Tax cultures. Social content of taxes. Tax incidence. Participation through budgets. Domain, rentier and tax state. Fiscal foundations of contemporary democracy. State bankcruptcy.
Full description:	Democratic tax agreement – formation of the so-called modern fiscal contract. This is a specific dimension of citizenship. It is made up of a set of obligations and limitations. It imposes certain limitations and frames (transparency, purposefulness, rationality). The development of modern economic thought as a social framework of cognition. Taxes in public awareness. Tax cultures. Social content of taxes. Tax incidence. Participation through budgets. Domain, rentier and tax state. Fiscal foundations of contemporary democracy. State bankcruptcy.
Bibliography:	Brzeziński B, Prawo podatkowe. Zagadnienia teorii i praktyki, 2016. Bouvier M., Wprowadzenie do prawa podatkowego i teorii podatku, 2000. Zbroińska B., Koszty transakcyjne skarbowości, 2011. Gomułowicz A., Zasada sprawiedliwości podatkowej, 2001 Grappenhaus F., Opowieści podatkowe drugiego Millenium, 2001 Flejterski S., Metodologia finansów, 2007 Zaborek T., Podatek jako element kształtujący relacje pomiędzy jednostką a społeczeństwem, 2012 Buchanan J,, Finanse publiczne w warunkach demokracji, 1997 Kosikowski C., Podatki Problem władzy publicznej i podatników, 2012 Glapiński A., Kapitalizm, demokracja i kryzys państwa podatków, 2004
Learning outcomes:	K_W01 Knows and understands basic concepts of various sub-domains of sociology (e.g. sociology of family, health, work, religion, economy, education, etc) K_W03 Has in-depth knowledge about social structures and selected social institutions as well as their interrelations K_W10 Has in-depth knowledge about major international and domestic sociological research pertaining to selected areas of social reality or sub-domains of sociology K_W12 Has in-depth knowledge about the functioning and management of various types of organizations K_W14 Has in-depth knowledge of assumptions and claims of selected historical and contemporary sociological theories K_K09 Is open to various theoretical and methodological perspectives of social research
Assessment methods and assessment criteria:	Written exam

This course is not currently offered.

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Copyright by University of Warsaw.