Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

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

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
wykładyW4 25 2,01,00zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of issues in the field of civil and economic law and basic knowledge about the functioning of state organs.

Cele przedmiotu

KODCel modułu/przedmiotu
C-1ensuring freedom of using the texts of laws regulating the issues taught
C-2general knowledge of the financial law system
C-3orientation 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

KODTreść programowaGodziny
wykłady
T-W-1the state budget and the budget of the local government unit2
T-W-2discipline of public finances; the public debt; budget deficit2
T-W-3general issues of Polish tax law2
T-W-4tax on goods and services2
T-W-5Income tax from individuals; lump sum forms of taxation of natural persons2
T-W-6corporate tax2
T-W-7inheritance and donation tax; stamp duty and tax on civil law transactions2
T-W-8local taxes and fees - real estate tax2
T-W-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee2
T-W-10fiscal control2
T-W-11currency law and foreign exchange law2
T-W-12basics of public banking law2
T-W-13test1
25

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
wykłady
A-W-1Discussing of cases7
A-W-2Preparing papers8
A-W-3Analysis of risks related to public finance discipline10
A-W-4Participation in classes25
50

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1information project
M-2problem project

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Assessment of the ability to acquire knowledge and its presentation
S-2Ocena formująca: Assessment of reasoning ability and application of knowledge in practice (case studies)
S-3Ocena podsumowująca: Colloquium grade (test, descriptive and practical elements - case studies)

Zamierzone efekty uczenia się - wiedza

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
Ec_1A_D3/4.1_W01
The student knows and understands issues in the field of financial law
Ec_1A_W08C-1, C-2, C-3T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-10, T-W-9, T-W-1, T-W-2, T-W-11, T-W-12, T-W-13M-1S-1, S-2, S-3

Zamierzone efekty uczenia się - umiejętności

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
Ec_1A_D3/4.1_U01
The student is able to use knowledge in the field of financial law.
Ec_1A_U01, Ec_1A_U04C-1, C-2, C-3T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-10, T-W-9, T-W-1, T-W-2, T-W-11, T-W-12, T-W-13M-2S-1, S-2, S-3

Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
Ec_1A_D3/4.1_K01
The student is ready to assess his knowledge and skills in the field of financial law.
Ec_1A_K01C-1, C-2, C-3T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-W-10, T-W-9, T-W-1, T-W-2, T-W-11, T-W-12, T-W-13M-1S-1, S-2, S-3

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_D3/4.1_W01
The student knows and understands issues in the field of financial law
2,0The student does not know and does not understand the issues of financial law.
3,0The student knows and understands issues in the field of financial law to a degree sufficient
3,5The student knows and understands issues in the field of financial law to a more than sufficient degree
4,0The student knows and understands issues in the field of financial law to a degree good
4,5The student knows and understands issues in the field of financial law to a more than good degree
5,0The student knows and understands issues in the field of financial law to a degree very good

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_D3/4.1_U01
The student is able to use knowledge in the field of financial law.
2,0The student is unable to use the knowledge of financial law.
3,0The student is able to use knowledge in the field of financial law in sufficiently
3,5The student is able to use knowledge in the field of financial law in more than sufficient
4,0The student is able to use knowledge in the field of financial law in good degree
4,5The student is able to use knowledge in the field of financial law in more than good
5,0The student is able to use knowledge in the field of financial law in very good degree

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_D3/4.1_K01
The student is ready to assess his knowledge and skills in the field of financial law.
2,0The student is not ready to assess his knowledge and skills in the field of financial law.
3,0The student is ready to assess their knowledge and skills in the field of financial law to a sufficient degree
3,5The student is ready to assess his knowledge and skills in the field of financial law more than sufficient
4,0The student is ready to assess his knowledge and skills in the field of financial law to a good degree
4,5The student is ready to assess his knowledge and skills in the field of financial law to a greater than good degree.
5,0The student is ready to assess his knowledge and skills in the field of financial law to a very good degree

Literatura podstawowa

  1. L. Etel, Podatek od nieruchomości, rolny, leśny., CH Beck, Warszawa, 2005
  2. W. Wójtowicz, Zarys finansów publicznych i prawa finansowego, Wolters Kluwer, Warszawa, 2008
  3. L. Etel, Podatek od nieruchomości, rolny, leśny., CH Beck, Warszawa, 2005
  4. W. Wójtowicz, Zarys finansów publicznych i prawa finansowego, Wolters Kluwer, Warszawa, 2008
  5. A. Nowak-Far, Finanse publiczne i prawo finansowe, C.H.Beck, Warszawa, 2020, wydanie 3, 978-83-8198-072-2

Literatura dodatkowa

  1. M. Kotulski, Podatek od nieruchomości w praktyce i orzecznictwie, LexsisNexsis, Warszawa, 2002

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1the state budget and the budget of the local government unit2
T-W-2discipline of public finances; the public debt; budget deficit2
T-W-3general issues of Polish tax law2
T-W-4tax on goods and services2
T-W-5Income tax from individuals; lump sum forms of taxation of natural persons2
T-W-6corporate tax2
T-W-7inheritance and donation tax; stamp duty and tax on civil law transactions2
T-W-8local taxes and fees - real estate tax2
T-W-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee2
T-W-10fiscal control2
T-W-11currency law and foreign exchange law2
T-W-12basics of public banking law2
T-W-13test1
25

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Discussing of cases7
A-W-2Preparing papers8
A-W-3Analysis of risks related to public finance discipline10
A-W-4Participation in classes25
50
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D3/4.1_W01The student knows and understands issues in the field of financial law
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W08He / she knows and understands the basic economic, legal, ethical and other conditions of activities related to the functioning of the economy
Cel przedmiotuC-1ensuring freedom of using the texts of laws regulating the issues taught
C-2general knowledge of the financial law system
C-3orientation in legal issues concerning the most important taxes from the point of view of the state budget and local government units
Treści programoweT-W-3general issues of Polish tax law
T-W-4tax on goods and services
T-W-5Income tax from individuals; lump sum forms of taxation of natural persons
T-W-6corporate tax
T-W-7inheritance and donation tax; stamp duty and tax on civil law transactions
T-W-8local taxes and fees - real estate tax
T-W-10fiscal control
T-W-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
T-W-13test
Metody nauczaniaM-1information project
Sposób ocenyS-1Ocena formująca: Assessment of the ability to acquire knowledge and its presentation
S-2Ocena formująca: Assessment of reasoning ability and application of knowledge in practice (case studies)
S-3Ocena podsumowująca: Colloquium grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know and does not understand the issues of financial law.
3,0The student knows and understands issues in the field of financial law to a degree sufficient
3,5The student knows and understands issues in the field of financial law to a more than sufficient degree
4,0The student knows and understands issues in the field of financial law to a degree good
4,5The student knows and understands issues in the field of financial law to a more than good degree
5,0The student knows and understands issues in the field of financial law to a degree very good
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D3/4.1_U01The student is able to use knowledge in the field of financial law.
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U01He / she can use knowledge to identify and interpret socio-economic processes and phenomena with the use of methods and tools appropriate for economics
Ec_1A_U04He / she is able to select and apply appropriate methods and tools, including advanced information and communication techniques for analysing and forecasting economic processes and phenomena and solving economic problems
Cel przedmiotuC-1ensuring freedom of using the texts of laws regulating the issues taught
C-2general knowledge of the financial law system
C-3orientation in legal issues concerning the most important taxes from the point of view of the state budget and local government units
Treści programoweT-W-3general issues of Polish tax law
T-W-4tax on goods and services
T-W-5Income tax from individuals; lump sum forms of taxation of natural persons
T-W-6corporate tax
T-W-7inheritance and donation tax; stamp duty and tax on civil law transactions
T-W-8local taxes and fees - real estate tax
T-W-10fiscal control
T-W-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
T-W-13test
Metody nauczaniaM-2problem project
Sposób ocenyS-1Ocena formująca: Assessment of the ability to acquire knowledge and its presentation
S-2Ocena formująca: Assessment of reasoning ability and application of knowledge in practice (case studies)
S-3Ocena podsumowująca: Colloquium grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student is unable to use the knowledge of financial law.
3,0The student is able to use knowledge in the field of financial law in sufficiently
3,5The student is able to use knowledge in the field of financial law in more than sufficient
4,0The student is able to use knowledge in the field of financial law in good degree
4,5The student is able to use knowledge in the field of financial law in more than good
5,0The student is able to use knowledge in the field of financial law in very good degree
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D3/4.1_K01The student is ready to assess his knowledge and skills in the field of financial law.
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_K01He / she is ready to critically assess the possessed knowledge, skills and received content, to recognise the importance of knowledge in solving cognitive and practical problems, and is aware of the need to consult experts in case of difficulties with solving the problem on his / her own
Cel przedmiotuC-1ensuring freedom of using the texts of laws regulating the issues taught
C-2general knowledge of the financial law system
C-3orientation in legal issues concerning the most important taxes from the point of view of the state budget and local government units
Treści programoweT-W-3general issues of Polish tax law
T-W-4tax on goods and services
T-W-5Income tax from individuals; lump sum forms of taxation of natural persons
T-W-6corporate tax
T-W-7inheritance and donation tax; stamp duty and tax on civil law transactions
T-W-8local taxes and fees - real estate tax
T-W-10fiscal control
T-W-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
T-W-13test
Metody nauczaniaM-1information project
Sposób ocenyS-1Ocena formująca: Assessment of the ability to acquire knowledge and its presentation
S-2Ocena formująca: Assessment of reasoning ability and application of knowledge in practice (case studies)
S-3Ocena podsumowująca: Colloquium grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student is not ready to assess his knowledge and skills in the field of financial law.
3,0The student is ready to assess their knowledge and skills in the field of financial law to a sufficient degree
3,5The student is ready to assess his knowledge and skills in the field of financial law more than sufficient
4,0The student is ready to assess his knowledge and skills in the field of financial law to a good degree
4,5The student is ready to assess his knowledge and skills in the field of financial law to a greater than good degree.
5,0The student is ready to assess his knowledge and skills in the field of financial law to a very good degree