Constitutional bases of taxation Field of study: Administration
Programme code: W5-S2AD19.2024

Module name: Constitutional bases of taxation
Module code: kpo_a2_02
Programme code: W5-S2AD19.2024
Semester: summer semester 2024/2025
Language of instruction: Polish
Form of verification: exam
ECTS credits: 4
Purpose and description of the content of education:
The aim of the module is to expand students' knowledge of the constitutional basis of taxation and the constitutional conditions accompanying the Polish tax system and tax law. The module aims to provide students with knowledge of the key constitutional principles that govern the tax system. The issues discussed during the lectures include the principles of tax equality and justice, protection of taxpayer's rights, certainty and predictability of taxation and the effectiveness of the tax system, as well as legislative standards accompanying tax law. Students will acquire the skills to analyze and interpret constitutional provisions in the context of tax law, which will allow them to better understand the functioning of the tax system in Poland.
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]
is aware of how the constitution affects the taxation system regulations in Poland, and of the interrelationship between European and national regulations [K01]
 K_K04 [3/5]
is able to analyze and interpret constitutional provisions in the context of tax law [U01]
 K_U08 [4/5]
is able to assess the effectiveness of the tax system in the context of constitutional standards of tax law [U02]
 K_U01 [2/5] K_U04 [3/5]
knows and understands the basic principles and constitutional conditions regarding the tax system and taxation in Poland [W01]
 K_W09 [3/5]
knows the jurisprudence of the Constitutional Court in the context of taxation [W02]
 K_W07 [3/5]
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 K01 U01 W01
practical classes [02] 15 Activating methods: a case study [b07] 
Activating method – peer learning [b08] 
Screen presentation [c07] 
Working with a programmed textbook [d02] 
Individual work with a text [f02]  		course work K01 U01 U02 W02
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
Consulting materials complementary to those indicated in the syllabus [a04] Preparation for classes
agreeing on materials complementary to those indicated in the syllabus, supporting the implementation of tasks resulting from or necessary for class participation
Production/preparation of tools, materials or documentation necessary for class participation [a05] Preparation for classes
developing, preparing and assessing the usefulness of tools and materials (e.g. aids, scenarios, research tools, equipment, etc.) to be employed in class or as an aid when preparing for classes
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
Determining the stages of task implementation contributing to the verification of learning outcomes [c01] Preparation for verification of learning outcomes
devising a task implementation strategy embracing the division of content, the range of activities, implementation time and/or the method(s) of obtaining the necessary materials and tools, etc.
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
Undertaking, on one’s own initiative and individually, activities aimed at expanding the scope or depth of the teaching content, also beyond the walls of the University [e01] Activities complementary to the classes
a set of activities undertaken independently and on the student's own initiative, aimed at expanding the depth and scope of knowledge and skills, their revision and repetition, retention or verification, also activities carried outside the university, e.g., in a culture promoting or educational institution, a laboratory, in the open air, etc.; also self-education
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)