Elements of tax law Field of study: Administration
Programme code: W5-S1AD19.2024

Module name: Elements of tax law
Module code: epp_a1_06
Programme code: W5-S1AD19.2024
Semester: summer semester 2026/2027
Language of instruction: Polish
Form of verification: exam
ECTS credits: 3
Purpose and description of the content of education:
The purpose of the module is for students to acquire knowledge, skills and competencies in understanding and applying tax law norms, both on domestic and international grounds. As part of the module, the student is introduced to selected issues of Polish and European tax law, and in particular to the elementary concepts and institutions used by tax law. The student learns about the sources of tax law, the structural elements of tax, becomes familiar with the topics of general as well as special tax law.
List of modules that must be completed before starting this module (if necessary): not applicable
Learning outcome of the module Codes of the learning outcomes of the programme to which the learning outcome of the module is related [level of competence: scale 1-5]
can perceive, interpret and forecast social and economic phenomena, taking into account the context of their relationship to tax law [U01]
 K_U01 [4/5]
able to identify and evaluate individual and collective interests of individual social participants and social interest in the field of tax law regulation, as well as their mutual relations [U02]
 K_U08 [4/5]
knows the organization, powers and procedures of the tax apparatus of the Republic of Poland and the organization of the tax administration [W01]
 K_W09 [3/5]
has knowledge of legal institutions and constructions related to the subject of Polish and international tax law [W02]
 K_W02 [3/5]
knows the principles of reasoning and legal logic [W03]
 K_W03 [4/5]
Form of teaching Number of hours Methods of conducting classes Assessment of the learning outcomes Learning outcomes
lecture [01] 30 Formal lecture/ course-related lecture [a01]  exam U01 W01 W02 W03
practical classes [02] 15 Activating method – educational games [b03] 
Activating method – discussion / debate [b04] 
Activating methods: a case study [b07] 
Activating method – peer learning [b08] 
Activating method – flipped classroom [b09] 
Demonstration-imitation [c06] 
Screen presentation [c07] 
Simulation [e07] 
Individual work with a text [f02]  		course work U01 U02 W01 W03
The student's work, apart from participation in classes, includes in particular:
Name Category Description
Search for materials and review activities necessary for class participation [a01] Preparation for classes
reviewing literature, documentation, tools and materials as well as the specifics of the syllabus and the range of activities indicated in it as required for full participation in classes
Literature reading / analysis of source materials [a02] Preparation for classes
reading the literature indicated in the syllabus; reviewing, organizing, analyzing and selecting source materials to be used in class
Getting acquainted with the syllabus content [b01] Consulting the curriculum and the organization of classes
reading through the syllabus and getting acquainted with its content
Verification / adjustment / discussion of syllabus provisions [b02] Consulting the curriculum and the organization of classes
consulting the content of the syllabus, possibly in the presence of the year tutor or members of the class group, and, if necessary, reassessing the provisions concerning special conditions for class participation, e.g., space and time requirements, technical and other requirements, including conditions for participation in classes outside the walls of the university, classes organized in blocks, organized online, etc.
Consulting the schedule [b03] Consulting the curriculum and the organization of classes
getting acquainted with the class schedule, possibly in the presence of the year tutor, in order to optimize participation in classes, including those supplementary to the core subjects listed in the pursued study programme
Studying the literature used in and the materials produced in class [c02] Preparation for verification of learning outcomes
exploring the studied content, inquiring, considering, assimilating, interpreting it, or organizing knowledge obtained from the literature, documentation, instructions, scenarios, etc., used in class as well as from the notes or other materials/artifacts made in class
Implementation of an individual or group assignment necessary for course/phase/examination completion [c03] Preparation for verification of learning outcomes
a set of activities aimed at performing an assigned task, to be executed out of class, as an obligatory phase/element of the verification of the learning outcomes assigned to the course
Analysis of the corrective feedback provided by the academic teacher on the results of the verification of learning outcomes [d01] Consulting the results of the verification of learning outcomes
reading through the academic teacher’s comments, assessments and opinions on the implementation of the task aimed at checking the level of the achieved learning outcomes
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)