Taxation (FAP)

This course focuses on the operation of the Polish tax system and on the computation of the tax liability of companies and individuals. The principles of VAT and the impact of social security contributions (ZUS) on employees and employers are also reviewed.

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Literatura podstawowa:

Kaplan Publishing Foulks Lynch:

ACCA Polish Business Taxation Textbook and Revision Kit - Ernst & Young Academy of Business, 2009.

BPP Professional Education

ACCA Taxation, Paper F6

Literatura uzupełniająca:

1. Act of 15 February 1992 On Legal Persons Income Tax.

2. Act of 26 July 1991 on Personal Income Tax.

3. Act of 20 November 1998 on Flat Rate Income Taxation of Some Revenues Earned by Individuals

4. Act of 11 March 2004 on Goods and Services Tax.

5. The Minister of Finance Decree of 27 April 2004 on the Implementation of Some Regulations of the Act on Goods and Services Tax.

6. The Minister of Finance Decree of 25th May 2005 on Tax Refund to Some Taxpayers, Advance Tax Refund, Issuing Invoices, Their Storage, and List of Goods and Services to Which VAT Exemptions Does Not Apply.

Wiedza:

Student will learn about business taxation and how to calculate PIT, CIT, VAT.

Student will learn on the types and the impact of social security contributions (ZUS) on employees and employers.

Student will learn on the types of taxable acivity of individuals.

Umiejętności:

Student will develop knowledge and understanding in the core areas of tax, and how these taxes relate to businesses and their employees.

Student will use his knowledge to caluclate tax base in income and turnover tax.

Student will be able to plann tax policy in company.

Kompetencje społeczne:

Be aware of the tax rules and responsibilities of management of the business in regard to the business and the employees.

Be aware of the importance of tax accounting rules in Polish business environment

egzamin tradycyjny-pisemny: 100.00%

egzamin testowy: 0.00%

egzamin ustny: 0.00%

kolokwium: 0.00%

referaty/eseje: 0.00%

ocena z ćwiczeń: 0.00%

inne: 0.00%