Tax proceedings Field of study: Administration
Programme code: W5-S2AD19.2024

Module name: Tax proceedings
Module code: pp_a2_04
Programme code: W5-S2AD19.2024
Semester: summer semester 2025/2026
Language of instruction: Polish
Form of verification: exam
ECTS credits: 4
Purpose and description of the content of education:
The student becomes acquainted with the procedural issues of taxation in the field of: tax proceedings, verification activities, tax inspection, customs and fiscal inspection, enforcement of tax receivables and official tax interpretations. In addition, the student will become acquainted with the structure of tax administration and the principles of tax proceedings, the institutions of such proceedings and the rights and obligations of the parties to the proceedings will be discussed. The aim of the course is to prepare the student to work in tax administration bodies, local government administration and to perform the profession of a tax advisor. After completing the course, the student should have knowledge of tax procedures and the ability to prepare documents and letters typical of tax procedures.
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 ready to participate in the preparation of social projects and entrepreneurial thinking, using knowledge of tax and financial law [K01]
 K_K05 [3/5]
is able to independently collect, interpret and use substantive law institutions and procedures in order to make decisions regarding the determination of tax liability [U01]
 K_U08 [4/5]
can propose solutions to problems with justification using knowledge of financial and tax law [U02]
 K_U02 [4/5] K_U09 [3/5]
knows the principles of legal reasoning and has knowledge of regulations regarding tax proceedings [W01]
 K_W03 [3/5]
knows and understands the system, structures and functioning of the state and its institutions, in particular those responsible for conducting tax proceedings [W02]
 K_W09 [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
practical classes [02] 15 Explanation/clarification [a05] 
Activating method – discussion / debate [b04] 
Activating methods: a case study [b07] 
Screen presentation [c07] 
Working with a programmed textbook [d02]  		course work K01 U01 U02 W01
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
Developing practical skills [a03] Preparation for classes
activities involving the repetition, refinement and consolidation of practical skills, including those developed during previous classes or new skills necessary for the implementation of subsequent elements of the curriculum (as preparation for class participation)
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
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
Publication of a work/presentation of an activity, also beyond the walls of the University [e02] Activities complementary to the classes
a set of activities carried out to disseminate (out of class) the effects of scholarly research, artistic, creative, project, construction, experimental work, etc., in the form of a classic presentation, exhibition, concert, projection, poster presentation, media mediated publication, in the digital form and as part of other activities; dissemination using various forms and tools
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)