Business taxation rules Field of study: Entrepreneurship Studies
Programme code: W5-S1PB19.2024

Module name: Business taxation rules
Module code: ZODG
Programme code: W5-S1PB19.2024
Semester: winter 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 to equip the student with knowledge of the principles and forms of taxation of business activities of entrepreneurs in Poland, as well as to discuss the basic issues of tax reporting. The module is to acquaint the student with the principles and forms of accounting for state and local government taxes in business activities and the principles of tax accounting.
List of modules that must be completed before starting this module (if necessary): Basics of tax law [PPP]
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]
Able to cooperate in a group, independently and critically complete knowledge of business taxation. [KS_01]
 K_04 [4/5]
Is able to set up and run a business by tax laws [U_01]
 U_06 [4/5]
Can apply legal and tax regulations applicable to the organization, operation, and liquidation of an enterprise. [U_02]
 U_06 [4/5]
The student knows to an advanced level general and specific tax law. [W_01]
 W_01 [4/5]
The student knows the principles and forms of business taxation and tax accounting principles. [W_02]
 W_02 [3/5]
Form of teaching Number of hours Methods of conducting classes Assessment of the learning outcomes Learning outcomes
lecture [FZ_1] 30 Formal lecture/ course-related lecture [a01] 
Lecture-discussion [b02]  		exam KS_01 W_01 W_02
practical classes [FZ_2] 30 Activating method – staged drama/drama [b06] 
Activating methods: a case study [b07]  		course work KS_01 U_01 U_02
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)