Law of public finance - classes

General data

Course ID:	2200-1CD4
Erasmus code / ISCED:	10.0 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. / (unknown)
Course title:	Law of public finance - classes
Name in Polish:	Prawo finansów publicznych - ćwiczenia
Organizational unit:	Faculty of Law and Administration
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:	optional courses
Full description:	Winter semester: 1. Legal grounds of public finances. Term and scope of public finances. 2. Public finances – fundamental terms. Sector of public finances. Public means. 3. Functions of public finances. 4. Constitutional regulations regarding public finances. 5. Public budget: genesis and term. State budget – regulations of budgetary law. 6. Budgetary principles. 7. Legal form of entities in budgetary economics. 8. Budgetary procedure. 9. Budgetary classification. 10. Principles of execution of state budget. Control and audit. 11. Budgetary deficit – term, sources of financing. 12. Public debt – term, structure, legal regulations on limits. Public debt management. 13. Finances of local self-government – legal regulations. Incomes of local self-government entities. Local taxes and charges. Budgets of local self-government entities. Debt of local self-government entities. 14. The EU budget. Budgetary procedure. Principles on budget execution. Incomes of the EU budget. 15. Principles on system of the means intended for the EU member states. 16. Characteristics of structural funds and Cohesion Fund. 17. Polish division system of the means from the EU budget. Institutions supporting the absorption of the EU means. 18. Discipline of public finances – terms, scope of responsibility. 19. Central bank. Functions, principles of functioning, organizational structure. Limiting role of state in area of banks’ activities. Summer semester: 1. Term and sources of tax law. Principles on creating and applying of tax law. 2. Interpretation of tax law. 3. Selected issues regarding tax obligations (arising, extinction, responsibility). 4. Tax information, checking activities, responsibility for damages of tax authorities. 5. General characteristics of Polish tax system. 6. Construction of personal income tax – general issues (taxpayers, income, catalogue of revenue sources, tax assessment basis, tax rates and tax collection). 7. Principles on determination of income from selected sources in personal income tax. 8. Construction of corporate income tax – general issues (taxpayers, income and tax loss, tax year, determining of taxable income). 9. Tax consequences (for a company and its shareholders) regarding taking up of shares, redemption of shares, dividend distribution, liquidation of company. 10. Special taxation principles on income of some legal persons (financial institutions, capital groups). 11. Double taxation treaties (construction, splitting norms, double taxation avoidance methods). 12. Construction of tax on goods and services (VAT) – general issues (mechanism of VAT, VAT principles, national legislation and Community provisions; general characteristics of tax construction. 13. Selected issues regarding VAT taxation (taxpayers, taxable activities, in particular intra-Community transactions, deduction and reimbursement of input VAT, formal obligation of taxpayers). 14. Construction of excise tax (taxpayers, taxable activities, tax assessment basis, turnover of harmonised excise goods). 15. Other taxes – taxes imposed on immovable property, tax on civil-law transactions, tax on games.
Bibliography:	Basic: E. Chojna-Duch (red.), Prawo finansowe, t. I, Warszawa 2012 H. Litwińczuk (red.), Prawo finansowe, t. II, Warszawa 2012 Additional: 1. E. Chojna-Duch, Polskie prawo finansowe. Finanse publiczne, wyd. 4, Warszawa 2006 2. E. Kornberger-Sokołowska, Dochody jednostek samorządu terytorialnego, Warszawa 2002 3. C. Kosikowski, Publiczne prawo bankowe, Warszawa 1999 4. H. Litwińczuk (red.), P. Karwat, W. Pietrasiewicz, A. Kaznowski, K. Tetłak, Prawo podatkowe przedsiębiorców, Warszawa 2013 5. W. Modzelewski, Wstęp do nauki polskiego prawa podatkowego, wyd. 9, Warszawa 2010 6. W. Modzelewski, Materialne prawo podatkowe, wyd. 7, Warszawa 2009
Learning outcomes:	On the completion of the course students will: - Explain the basic terms of public finance - Recognize procedures for drafting and executing a state budget and local budgets - Describe European Funds and European Union budget - Define the notion of tax and describe Polish tax system - Describe the structure of personal income tax and corporate income tax Explain the mechanism of value added tax.
Assessment methods and assessment criteria:	Oral exam

This course is not currently offered.

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