(in Polish) Przedmiot specjalizacyjny - Introduction to Tax Law 370-PS5-5ERAEU

Profile of studies - general academic.

Form of study - full-time.

Type of subject - specialization.

Field and discipline of science - social sciences and legal sciences.

Year of study/sem. - Year IV/sem. summer

Prerequisites - none.

Number of hours of teaching divided into forms of teaching - 16 hours of conversation.

Didactic methods - moderated discussion, problem method, heuristic method, discussion (in consultation), work with the text of tax law.

ECTS credits - 3.

Balance of student workload - participation in classes 15 hours, preparation for classes and credit 37.5 hours, participation in consultations related to classes 22.5 hours Total: 75 hours, which corresponds to 3 ECTS points.

Quantitative indicators - student workload related to activities that require direct participation of the teacher 37.5 hours, which corresponds to 1.5 ECTS points, and student workload that does not require direct participation of the teacher 37.5 hours, which corresponds to 1.5 ECTS points.

Term 2024:

Profile of studies - academic.
Form of study - full-time.
Course type - specialization.
Field and discipline of science - social and legal sciences.
Year of studies/sem. - year IV/sem. summer
Prerequisites - none.
The number of hours of didactic classes divided into forms of conducting classes - 16 conversion hours.
Teaching methods - moderated discussion, problem method, heuristic method, discussion (in consultation), work with the text of the tax law.
ECTS points - 3.
Student workload balance - participation in classes 15 hours, preparation for classes and course credit 37,5 hours, participation in consultations related to classes 22,5 hours. Total: 75 hours, corresponding to 3 ECTS credits.
Quantitative indicators - student workload related to activities requiring a teacher's direct participation 37,5 hours, which corresponds to 1.5 ECTS credits, and student workload that does not require direct teacher participation 37,5 hours, which corresponds to 1.5 ECTS credits.

Type of course

(in Polish) specjalizacyjne

Prerequisites (description)

The course will consist of eight classes on Polish tax law : Tax and the tax system, Parties to the law and tax relations, from tax liability to tax arrears, ways to extinguish tax liabilities and overpayments, tax procedures, personal and corporate income tax, value added tax and excise tax, taxation of real estate ownership, written and oral presentation (10 minutes with PowerPoint presentation) on tax law issues selected by the student.

Course coordinators

Łukasz Presnarowicz

Learning outcomes

KNOWLEDGE, graduate:

KA7_WK3 - knows and understands the terminology specific to the various disciplines of law

SKILLS, graduate:

KA7_UW3 - knows how to use the theoretical knowledge of the various fields of law

SOCIAL COMPETENCES, graduate:

KA7_KK1 - is able to appropriately determine priorities for the implementation of a task defined by himself or others

Assessment criteria

Forms and conditions of completion:

- Written and oral presentation (10 minutes with PowerPoint presentation) on tax law issues selected by the student

- Test with multiple choice questions with one correct answer

Depending on the regulations in force, the possibility of conducting the final credit using electronic communication means is reserved.

Bibliography

M. Popławski, Introduction to Polish Tax Law, Bialystok 2011

M. Poplawski, Polish Tax law, Bialystok, 2008

M. Radvan, Czech Tax Law, Brno 2005

Term 2024:

M. Popławski, Introduction to Polish Tax Law, Bialystok 2011
M. Poplawski, Polish Tax law, Bialystok, 2008
M. Radvan, Czech Tax Law, Brno 2005

Additional information

Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system:

Description of 370-PS5-5ERAEU in USOSweb