Basics of tax law Field of study: Entrepreneurship Studies
Programme code: W5-S1PB19.2024

Module name: Basics of tax law
Module code: PPP
Programme code: W5-S1PB19.2024
Semester: winter semester 2025/2026
Language of instruction: Polish
Form of verification: exam
ECTS credits: 4
Purpose and description of the content of education:
The purpose of the module is to equip the student with knowledge of the key concepts of general tax law in business activities, i.e. legal institutions and principles applicable to all taxes forming the tax system of the country, in particular the legal construction of tax, sources of tax law, tax liabilities, tax authorities and their jurisdiction, tax proceedings and judicial control of tax rulings and introducing the student to the issues of detailed tax law, that is, the construction of taxes in force in Poland and the principles of their settlement in business activities.
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 make informed and responsible decisions regarding tax obligations arising from his business. [KS_01]
 K_01 [5/5]
He has the ability to distinguish between the powers and procedures of the tax authorities, as well as to correctly assess the legality of their actions in this regard. [U_01]
 U_07 [3/5]
Knows the sources of tax law and understands the elements of tax legal construction. [W_01]
 W_01 [4/5]
Understands and explains to an advanced level the concepts of general tax law in the operation of a business. [W_02]
 W_01 [4/5]
Has an advanced knowledge of detailed tax law. [W_03]
 W_02 [3/5]
Form of teaching Number of hours Methods of conducting classes Assessment of the learning outcomes Learning outcomes
lecture [FZ_1] 15 Formal lecture/ course-related lecture [a01] 
Lecture-discussion [b02]  		exam KS_01 W_01 W_02 W_03
practical classes [FZ_2] 30 Activating methods: a case study [b07]  course work U_01 W_02 W_03
The student's work, apart from participation in classes, includes in particular:
Name Category Description
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)
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)