Summer Semester 2009/10
Summer Semester 2010/11
Summer Semester 2013/14
Summer Semester 2014/15
Summer Semester 2015/16
Tax Systems ZSU02316ZP
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.
(in Polish) Rodzaj przedmiotu
Course coordinators
Term 2010L: | Term 2015L: | Term 2014L: | Term 2013L: |
Bibliography
a) basic references:
1. Wolański R. System podatkowy w Polsce, Wolters Kulwer –Oficyna, Warszawa 2009
2. Krajewska A., Podatki w Unii Europejskiej, PWE, Warszawa 2010.
3. Szczodrowski G. Polski system podatkowy, PWN, Warszawa 2009
b) supplementary references:
1. Dolata S. Podstawy wiedzy o polskim systemie podatkowym, Wolters Kluwer business 2009.
2. Grądalski F. System podatkowy w świetle teorii optymalnego opodatkowania, SGH- Oficyna Wydawnicza Warszawa 2006.
3.Jakubowska A. Podatki w procesie decyzyjnym przedsiębiorstw, wyd Polit. Koszalińskiej Koszalin 2007