Tax System
Informacje ogólne
Kod przedmiotu: | 330-ERA-1TS |
Kod Erasmus / ISCED: |
14.3
|
Nazwa przedmiotu: | Tax System |
Jednostka: | Wydział Ekonomii i Finansów |
Grupy: | |
Punkty ECTS i inne: |
(brak)
|
Język prowadzenia: | angielski |
Rodzaj przedmiotu: | obowiązkowe |
Skrócony opis: |
The aim of the course which embraces 15 h lectures and 15 h lessons is to provide students with knowledge on taxes and tax policy, tax competition and tax harmonization in the European Union. |
Pełny opis: |
1. The introduction to the theory of taxation (concept, construction, classifications and functions of taxes) 2. Fiscal and redistributive effects of taxes 3. Tax system and economic growth 4. Personal Income Tax 5. Corporate Income Tax 6. Value Added Tax 7. Harmonisation of direct taxes 8. Harmonisation of indirect taxes 9. Tax avoidance 10. Characteristics of tax system in the European Union Countries |
Literatura: |
1. Ulbrich, Holley H., Public finance in theory and practice, London; New York: Routledge, 2011. 2. J.S. Alworth, G. Archi, Taxation and the Financial Crisis, Oxford University Press, New York 2012. 3. International Tax Handbook, Bloomsbury Professional, Croydon 2017 4. Taxation trends in the European Union, Publications Office of the European Union, Luxemburg 2017, doi:10.2778/30295 |
Efekty uczenia się: |
knowledge 1TS_K01: Student knows the relations between individual taxes at national and international level (E1_ W03) 1TS_K02: Student has knowledge on the tax system, particular fiscal titles, sources of their formation and regularities that govern them ( E1_W07) skills 1TS_S01: Student is able to properly indicate and analyze the scope of tax burdens of individual business entitie (E1_U03) 1TS_S02 Student is able to use the knowledge on individual tax laws to solve problems in the field of economics and finance ( E1_ U05 ) 1TS_S03: Student is able to use the acquired knowledge in the field of the tax system to propose solutions and independently solving specific problems (E1_U07) competences Student is aware of the level of his knowledge and skills related to tax system, understands the need for further professional training and personal development in this scope (E1_K01) |
Metody i kryteria oceniania: |
lectures: test exam lessons: evaluation of individual work and participation in discussion |
Właścicielem praw autorskich jest Uniwersytet w Białymstoku.