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 30 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 unit3
T-W-2discipline of public finances; the public debt; budget deficit3
T-W-3general issues of Polish tax law3
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 fee3
T-W-10fiscal control2
T-W-11currency law and foreign exchange law3
T-W-12basics of public banking law3
30

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 discipline8
A-W-4Participation in classes30
A-W-5Colloquium2
A-W-6Consultation5
60

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: Exam 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
E_1A_D11/2_W01
Has basic knowledge of financial law.
E_1A_W01C-1, C-2, C-3T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6M-1S-1, S-2, S-3
E_1A_D11/2_W02
He can use the acquired knowledge in practice.
E_1A_W06C-1, C-2, C-3T-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-12M-2S-1, S-2, S-3
E_1A_D11/2_W03
He understands the institutions of public financial law.
E_1A_W11C-1, C-2, C-3T-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-12M-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
E_1A_D11/2_U01
He is able to assess his actions and their legal and social consequences
E_1A_U18C-1, C-2, C-3T-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-12M-2S-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_U01C-1, C-2, C-3T-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-12M-1S-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_U20C-1, C-2, C-3T-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-12M-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
E_1A_D11/2_K01
He can carry out the tasks entrusted to him
E_1A_K02C-1, C-2, C-3T-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-12M-1S-1, S-2, S-3
E_1A_D11/2_K02
Effectively resolves tasks with legal and equity standards.
E_1A_K07C-1, C-2, C-3T-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-12M-1S-1, S-2, S-3

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/2_W01
Has basic knowledge of financial law.
2,0The student does not have basic knowledge of financial law
3,0The student has basic knowledge in the field of financial law to the extent enough
3,5The student has basic knowledge of financial law to a degree more than enough
4,0The student has basic knowledge in the field of financial law to the extent good
4,5The student has basic knowledge of financial law to an extent more than good
5,0The 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.
2,0The student can not use the acquired knowledge in practice
3,0The student can use the acquired knowledge in practice to a sufficient degree
3,5The student can use the acquired knowledge in practice to a degree better than adequate
4,0The student can use the acquired knowledge in practice to a good degree
4,5The student can use the acquired knowledge in practice to a degree better than good
5,0The 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.
2,0The student does not understand the public financial law institution
3,0The student understands the institutions of public financial law to the extent enough
3,5The student understands the institutions of public financial law to an extent more than enough
4,0The student understands the institutions of public financial law to a good degree
4,5The student understands institutions of public financial law to a degree more than good
5,0The student understands the institutions of public financial law to a very good degree

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/2_U01
He is able to assess his actions and their legal and social consequences
2,0The student can not assess his or her actions, both legal and social effects
3,0The student is able to assess the effects of their activities and their legal and social effects in sufficient
3,5The student is able to assess the effects of their activities and their legal and social effects in more than enough
4,0The student is able to assess the effects of their activities and their legal and social effects in good
4,5The student is able to assess the effects of their activities and their legal and social effects in more than good
5,0The 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.
2,0The student is not able to use the acquired knowledge for the purpose of efficient operation
3,0The student can use the acquired knowledge in order to efficiently work to the extent enough
3,5The student is able to use the acquired knowledge in order to efficiently work more than enough
4,0The student can use the acquired knowledge in order to efficiently work to the extent good
4,5The student can use the acquired knowledge in order to efficiently work to the extent more than good
5,0The 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.
2,0The student does not have the ability to use knowledge and planning based on their activities
3,0The student is able to use the acquired knowledge and plan based on it sufficient performance
3,5The student is able to use the acquired knowledge and plan based on it activities to an extent more than sufficient
4,0The student is able to use the acquired knowledge and plan based on it activities to a good degree
4,5The student is able to use the acquired knowledge and plan based on it activities more than good
5,0The 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 sięOcenaKryterium oceny
E_1A_D11/2_K01
He can carry out the tasks entrusted to him
2,0The student is not able to carry out the tasks entrusted to him
3,0The student is able to carry out the tasks entrusted to him to a sufficient degree
3,5The student is able to carry out the tasks entrusted to him to a degree better than sufficient
4,0The student is able to carry out the tasks entrusted to him in a good degree
4,5The student is able to carry out the tasks entrusted to him to a degree better than good
5,0The 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.
2,0The student is not able to carry out the tasks taking into account the legal norms and słusznosciowych
3,0The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a sufficient degree
3,5The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a degree more than sufficient
4,0The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a good degree
4,5The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a degree more than good
5,0The student is able to carry out the tasks entrusted to him, including the standards legal and equitable to a very good degree

Literatura podstawowa

  1. A. Gomułowicz, J. Małecki, Podatki i prawo podatkowe, LexisNexis, Warszawa, 2008
  2. L. Etel, Podatek od nieruchomości, rolny, leśny., CH Beck, Warszawa, 2005
  3. W. Wójtowicz, Zarys finansów publicznych i prawa finansowego, Wolters Kluwer, Warszawa, 2008
  4. L. Etel, Podatek od nieruchomości, rolny, leśny., CH Beck, Warszawa, 2005
  5. W. Wójtowicz, Zarys finansów publicznych i prawa finansowego, Wolters Kluwer, Warszawa, 2008
  6. 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 unit3
T-W-2discipline of public finances; the public debt; budget deficit3
T-W-3general issues of Polish tax law3
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 fee3
T-W-10fiscal control2
T-W-11currency law and foreign exchange law3
T-W-12basics of public banking law3
30

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Discussing of cases7
A-W-2Preparing papers8
A-W-3Analysis of risks related to public finance discipline8
A-W-4Participation in classes30
A-W-5Colloquium2
A-W-6Consultation5
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/2_W01Has basic knowledge of financial law.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W01Ma podstawową wiedzę z zakresu ekonomii, jej miejscu w systemie nauk społecznych oraz powiązaniach z innymi dyscyplinami naukowymi
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-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-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
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: Exam grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student does not have basic knowledge of financial law
3,0The student has basic knowledge in the field of financial law to the extent enough
3,5The student has basic knowledge of financial law to a degree more than enough
4,0The student has basic knowledge in the field of financial law to the extent good
4,5The student has basic knowledge of financial law to an extent more than good
5,0The student has basic knowledge in the field of financial law to the extent very good
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/2_W02He can use the acquired knowledge in practice.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W06Zna metody i narzędzia pozyskiwania, przetwarzania i prezentacji danych (w tym informatyczne) dotyczące zjawisk i procesów społeczno-gospodarczych
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-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-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-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-10fiscal control
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
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: Exam grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student can not use the acquired knowledge in practice
3,0The student can use the acquired knowledge in practice to a sufficient degree
3,5The student can use the acquired knowledge in practice to a degree better than adequate
4,0The student can use the acquired knowledge in practice to a good degree
4,5The student can use the acquired knowledge in practice to a degree better than good
5,0The student can use the acquired knowledge in practice to a very good degree
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/2_W03He understands the institutions of public financial law.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
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-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-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-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-10fiscal control
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
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: Exam grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student does not understand the public financial law institution
3,0The student understands the institutions of public financial law to the extent enough
3,5The student understands the institutions of public financial law to an extent more than enough
4,0The student understands the institutions of public financial law to a good degree
4,5The student understands institutions of public financial law to a degree more than good
5,0The student understands the institutions of public financial law to a very good degree
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/2_U01He is able to assess his actions and their legal and social consequences
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U18Potrafi oceniać swoje działania ze względu na ich skutki ekonomiczno-finansowe, prawne i moralne
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-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-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-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-10fiscal control
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
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: Exam grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student can not assess his or her actions, both legal and social effects
3,0The student is able to assess the effects of their activities and their legal and social effects in sufficient
3,5The student is able to assess the effects of their activities and their legal and social effects in more than enough
4,0The student is able to assess the effects of their activities and their legal and social effects in good
4,5The student is able to assess the effects of their activities and their legal and social effects in more than good
5,0The student is able to assess the effects of their activities and their legal and social effects in very good
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/2_U02He is able to use the knowledge he has learned for efficient operation.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U01Potrafi wykorzystać zdobytą wiedzę naukową do interpretacji zjawisk społeczno-gospodarczych
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-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-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-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-10fiscal control
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
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: Exam grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to use the acquired knowledge for the purpose of efficient operation
3,0The student can use the acquired knowledge in order to efficiently work to the extent enough
3,5The student is able to use the acquired knowledge in order to efficiently work more than enough
4,0The student can use the acquired knowledge in order to efficiently work to the extent good
4,5The student can use the acquired knowledge in order to efficiently work to the extent more than good
5,0The student can use the acquired knowledge in order to efficiently work to the extent very good
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/2_U03Has the ability to use knowledge and planning on the basis of its activities.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U20Posiada umiejętność raportowania zamierzeń i efektów zrealizowanych działań
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-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-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-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-10fiscal control
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
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: Exam grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student does not have the ability to use knowledge and planning based on their activities
3,0The student is able to use the acquired knowledge and plan based on it sufficient performance
3,5The student is able to use the acquired knowledge and plan based on it activities to an extent more than sufficient
4,0The student is able to use the acquired knowledge and plan based on it activities to a good degree
4,5The student is able to use the acquired knowledge and plan based on it activities more than good
5,0The student is able to use the acquired knowledge and plan based on it acting very well
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/2_K01He can carry out the tasks entrusted to him
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K02Określania priorytetów służących do realizacji zadań ustalonych przez siebie lub innych
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-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-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-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-10fiscal control
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
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: Exam grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to carry out the tasks entrusted to him
3,0The student is able to carry out the tasks entrusted to him to a sufficient degree
3,5The student is able to carry out the tasks entrusted to him to a degree better than sufficient
4,0The student is able to carry out the tasks entrusted to him in a good degree
4,5The student is able to carry out the tasks entrusted to him to a degree better than good
5,0The student is able to carry out the tasks entrusted to him in a very good degree
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/2_K02Effectively resolves tasks with legal and equity standards.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K07Skutecznej realizacji postawionych zadań z jednoczesnym uwzględnieniem zasad etycznych
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-1the state budget and the budget of the local government unit
T-W-2discipline of public finances; the public debt; budget deficit
T-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-9local taxes - agricultural tax, forest tax, tax on means of transport, tax on dog ownership, market fee, local tax, administrative fee
T-W-10fiscal control
T-W-11currency law and foreign exchange law
T-W-12basics of public banking law
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: Exam grade (test, descriptive and practical elements - case studies)
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to carry out the tasks taking into account the legal norms and słusznosciowych
3,0The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a sufficient degree
3,5The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a degree more than sufficient
4,0The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a good degree
4,5The student is able to carry out the tasks entrusted to him, including the standards legal and fairness to a degree more than good
5,0The student is able to carry out the tasks entrusted to him, including the standards legal and equitable to a very good degree