Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities
Sylabus przedmiotu Financial Law:
Informacje podstawowe
| Kierunek studiów | Economics | ||
|---|---|---|---|
| Forma studiów | studia stacjonarne | Poziom | pierwszego stopnia |
| Tytuł zawodowy absolwenta | licencjat | ||
| Obszary studiów | charakterystyki PRK | ||
| Profil | ogólnoakademicki | ||
| Moduł | — | ||
| Przedmiot | Financial Law | ||
| Specjalność | Accounting and Finance in Economic Entities | ||
| Jednostka prowadząca | Katedra Nieruchomości | ||
| Nauczyciel odpowiedzialny | Monika Śpiewak-Szyjka <monika.spiewak-szyjka@zut.edu.pl> | ||
| Inni nauczyciele | Teodor Skotarczak <Teodor.Skotarczak@zut.edu.pl> | ||
| ECTS (planowane) | 2,0 | ECTS (formy) | 2,0 |
| Forma zaliczenia | zaliczenie | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | Knowledge of issues in the field of civil and economic law and basic knowledge about the functioning of state organs. |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | ensuring freedom of using the texts of laws regulating the issues taught |
| C-2 | general knowledge of the financial law system |
| C-3 | orientation in legal issues concerning the most important taxes from the point of view of the state budget and local government units |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| wykłady | ||
| T-W-1 | the state budget and the budget of the local government unit | 3 |
| T-W-2 | discipline of public finances; the public debt; budget deficit | 3 |
| T-W-3 | general issues of Polish tax law | 3 |
| T-W-4 | tax on goods and services | 2 |
| T-W-5 | Income tax from individuals; lump sum forms of taxation of natural persons | 2 |
| T-W-6 | corporate tax | 2 |
| T-W-7 | inheritance and donation tax; stamp duty and tax on civil law transactions | 2 |
| T-W-8 | local taxes and fees - real estate tax | 2 |
| T-W-9 | local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee | 3 |
| T-W-10 | fiscal control | 2 |
| T-W-11 | currency law and foreign exchange law | 3 |
| T-W-12 | basics of public banking law | 3 |
| 30 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| wykłady | ||
| A-W-1 | Discussing of cases | 7 |
| A-W-2 | Preparing papers | 8 |
| A-W-3 | Analysis of risks related to public finance discipline | 8 |
| A-W-4 | Participation in classes | 30 |
| A-W-5 | Colloquium | 2 |
| A-W-6 | Consultation | 5 |
| 60 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | information project |
| M-2 | problem project |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Assessment of the ability to acquire knowledge and its presentation |
| S-2 | Ocena formująca: Assessment of reasoning ability and application of knowledge in practice (case studies) |
| S-3 | Ocena podsumowująca: Exam grade (test, descriptive and practical elements - case studies) |
Zamierzone efekty uczenia się - wiedza
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_D11/2_W01 Has basic knowledge of financial law. | E_1A_W01 | — | C-1, C-2, C-3 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6 | M-1 | S-1, S-2, S-3 |
| E_1A_D11/2_W02 He can use the acquired knowledge in practice. | E_1A_W06 | — | C-1, C-2, C-3 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-9, T-W-10, T-W-11, T-W-12 | M-2 | S-1, S-2, S-3 |
| E_1A_D11/2_W03 He understands the institutions of public financial law. | E_1A_W11 | — | C-1, C-2, C-3 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-9, T-W-10, T-W-11, T-W-12 | M-1 | S-1, S-2, S-3 |
Zamierzone efekty uczenia się - umiejętności
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_D11/2_U01 He is able to assess his actions and their legal and social consequences | E_1A_U18 | — | C-1, C-2, C-3 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-9, T-W-10, T-W-11, T-W-12 | M-2 | S-1, S-2, S-3 |
| E_1A_D11/2_U02 He is able to use the knowledge he has learned for efficient operation. | E_1A_U01 | — | C-1, C-2, C-3 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-9, T-W-10, T-W-11, T-W-12 | M-1 | S-1, S-2, S-3 |
| E_1A_D11/2_U03 Has the ability to use knowledge and planning on the basis of its activities. | E_1A_U20 | — | C-1, C-2, C-3 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-9, T-W-10, T-W-11, T-W-12 | M-2 | S-1, S-2, S-3 |
Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_D11/2_K01 He can carry out the tasks entrusted to him | E_1A_K02 | — | C-1, C-2, C-3 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-9, T-W-10, T-W-11, T-W-12 | M-1 | S-1, S-2, S-3 |
| E_1A_D11/2_K02 Effectively resolves tasks with legal and equity standards. | E_1A_K07 | — | C-1, C-2, C-3 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-9, T-W-10, T-W-11, T-W-12 | M-1 | S-1, S-2, S-3 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/2_W01 Has basic knowledge of financial law. | 2,0 | The student does not have basic knowledge of financial law |
| 3,0 | The student has basic knowledge in the field of financial law to the extent enough | |
| 3,5 | The student has basic knowledge of financial law to a degree more than enough | |
| 4,0 | The student has basic knowledge in the field of financial law to the extent good | |
| 4,5 | The student has basic knowledge of financial law to an extent more than good | |
| 5,0 | The student has basic knowledge in the field of financial law to the extent very good | |
| E_1A_D11/2_W02 He can use the acquired knowledge in practice. | 2,0 | The student can not use the acquired knowledge in practice |
| 3,0 | The student can use the acquired knowledge in practice to a sufficient degree | |
| 3,5 | The student can use the acquired knowledge in practice to a degree better than adequate | |
| 4,0 | The student can use the acquired knowledge in practice to a good degree | |
| 4,5 | The student can use the acquired knowledge in practice to a degree better than good | |
| 5,0 | The student can use the acquired knowledge in practice to a very good degree | |
| E_1A_D11/2_W03 He understands the institutions of public financial law. | 2,0 | The student does not understand the public financial law institution |
| 3,0 | The student understands the institutions of public financial law to the extent enough | |
| 3,5 | The student understands the institutions of public financial law to an extent more than enough | |
| 4,0 | The student understands the institutions of public financial law to a good degree | |
| 4,5 | The student understands institutions of public financial law to a degree more than good | |
| 5,0 | The student understands the institutions of public financial law to a very good degree |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/2_U01 He is able to assess his actions and their legal and social consequences | 2,0 | The student can not assess his or her actions, both legal and social effects |
| 3,0 | The student is able to assess the effects of their activities and their legal and social effects in sufficient | |
| 3,5 | The student is able to assess the effects of their activities and their legal and social effects in more than enough | |
| 4,0 | The student is able to assess the effects of their activities and their legal and social effects in good | |
| 4,5 | The student is able to assess the effects of their activities and their legal and social effects in more than good | |
| 5,0 | The student is able to assess the effects of their activities and their legal and social effects in very good | |
| E_1A_D11/2_U02 He is able to use the knowledge he has learned for efficient operation. | 2,0 | The student is not able to use the acquired knowledge for the purpose of efficient operation |
| 3,0 | The student can use the acquired knowledge in order to efficiently work to the extent enough | |
| 3,5 | The student is able to use the acquired knowledge in order to efficiently work more than enough | |
| 4,0 | The student can use the acquired knowledge in order to efficiently work to the extent good | |
| 4,5 | The student can use the acquired knowledge in order to efficiently work to the extent more than good | |
| 5,0 | The student can use the acquired knowledge in order to efficiently work to the extent very good | |
| E_1A_D11/2_U03 Has the ability to use knowledge and planning on the basis of its activities. | 2,0 | The student does not have the ability to use knowledge and planning based on their activities |
| 3,0 | The student is able to use the acquired knowledge and plan based on it sufficient performance | |
| 3,5 | The student is able to use the acquired knowledge and plan based on it activities to an extent more than sufficient | |
| 4,0 | The student is able to use the acquired knowledge and plan based on it activities to a good degree | |
| 4,5 | The student is able to use the acquired knowledge and plan based on it activities more than good | |
| 5,0 | The student is able to use the acquired knowledge and plan based on it acting very well |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/2_K01 He can carry out the tasks entrusted to him | 2,0 | The student is not able to carry out the tasks entrusted to him |
| 3,0 | The student is able to carry out the tasks entrusted to him to a sufficient degree | |
| 3,5 | The student is able to carry out the tasks entrusted to him to a degree better than sufficient | |
| 4,0 | The student is able to carry out the tasks entrusted to him in a good degree | |
| 4,5 | The student is able to carry out the tasks entrusted to him to a degree better than good | |
| 5,0 | The student is able to carry out the tasks entrusted to him in a very good degree | |
| E_1A_D11/2_K02 Effectively resolves tasks with legal and equity standards. | 2,0 | The student is not able to carry out the tasks taking into account the legal norms and słusznosciowych |
| 3,0 | The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a sufficient degree | |
| 3,5 | The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a degree more than sufficient | |
| 4,0 | The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a good degree | |
| 4,5 | The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a degree more than good | |
| 5,0 | The student is able to carry out the tasks entrusted to him, including the standards legal and equitable to a very good degree |
Literatura podstawowa
- A. Gomułowicz, J. Małecki, Podatki i prawo podatkowe, LexisNexis, Warszawa, 2008
- L. Etel, Podatek od nieruchomości, rolny, leśny., CH Beck, Warszawa, 2005
- W. Wójtowicz, Zarys finansów publicznych i prawa finansowego, Wolters Kluwer, Warszawa, 2008
- L. Etel, Podatek od nieruchomości, rolny, leśny., CH Beck, Warszawa, 2005
- W. Wójtowicz, Zarys finansów publicznych i prawa finansowego, Wolters Kluwer, Warszawa, 2008
- A. Nowak-Far, Finanse publiczne i prawo finansowe, C.H.Beck, Warszawa, 2020, wydanie 3, 978-83-8198-072-2
Literatura dodatkowa
- M. Kotulski, Podatek od nieruchomości w praktyce i orzecznictwie, LexsisNexsis, Warszawa, 2002