Introduction to Tax Law 370-PS5-4ERAEU

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.

Term 2023:

Term 2024:

Type of course

(in Polish) specjalizacyjne

Prerequisites (description)

The course will consist of following eight classes devoted to polish tax law: Tax and tax system, Parties to a law and tax relationship, From tax liability to tax arrears, The manners of expiry of tax obligations and overpayment, Tax procedures, Individual and corporate income tax, Value added Tax and Excise duty, The taxation of a possession of the real estates, Written and oral presentation (10 minutes with powerpoint presentation) on tax law issues chosen by student.

Course coordinators

Charles Francis Szymanski

Learning outcomes

KNOWLEDGE, graduates:
KA7_WK3 - knows and understands the terminology specific to particular disciplines of law

SKILLS, graduate:
KA7_UW3 - knows how to use theoretical knowledge from particular disciplines of law

SOCIAL COMPETENCES, graduate:
KA7_KK1 - is able to appropriately determine priorities for the implementation of a task defined by him/herself or others

Assessment criteria

Forms and conditions of credit:
- Written and oral presentation (10 minutes with powerpoint presentation) on tax law issues chosen by student
- Multiple choice test with one correct answer

Depending on the applicable regulations, 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

Additional information

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

Description of 370-PS5-4ERAEU in USOSweb