Tax Systems ZNU02316E

Course content:
The concept and characteristic of the tax system in Poland. The overall function and purpose of taxation in a modern economy. Different types of taxes. Income tax liabilities. The scope of income tax. Income from employment. Excluded topics Corporation’s tax liabilities.Indirect taxes in Poland. Value Added Tax. The tax system in other European Union country. Characteristic of the social security system i EU countries.
Learning outcomes:
Understanding the functioning of the tax system. Ability of calculation the corporation tax liabilities of individual companies and enterprise group . Understanding the chargeable gains arising on companies and individuals, computing the effect of national insurance contributions on employees and computing the effects of value added tax on incorporated and unincorporated businesses.