Tax Law WP-PR-MON-TL
The course shall cover the outline of the following subject matters:
- functions of taxation
- direct v. indirect taxes
- principles of income taxation
- Polish income taxes;
- federal income taxation in the United States;
- tax law of the European Union
- international tax law (including an outline of problems relating to BEPS)
- value added tax
- excise tax
- sales tax
- real estate tax
- agricultural tax
- tax planning
(in Polish) E-Learning
(in Polish) Grupa przedmiotów ogólnouczenianych
Subject level
Learning outcome code/codes
Type of subject
Course coordinators
Learning outcomes
LO 1: the student understands the functions of taxes
LO 2: the student understands the relationships between tax law and the economic aspects of taxation
LO 3: the student understands main types of taxation and is able to categorize particular taxes accordingly
LO 4: the student understands the impact of European Union's law on the tax laws of member states
LO 5: the student understands main concepts of Polish as well as American income taxation
LO 6: the student understands the main concepts of the Value Added Tax
LO 7: the student understands the main concepts of the Excise tax
LO 8: the student is aware of other forms of taxation and is able to name and characterize them
Assessment criteria
Grading shall be based on:
- attendance
- in-class participation
- 10 minutes presentation on a topic relating to the subject matter
- final written exam
The level of English shall not be taken into consideration in grading
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: