Fundamentals of Taxation and Basics of Tax Law

The purpose of the course is to provide the knowledge necessary to understand fundamentals of taxation and basics of tax law and to make it possible to compare tax systems of chosen states.

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The subject of the course:

-the concept and significance of taxes,

-the description of the most important institutions of tax law,

-the presentation of the main taxes and the most important aspects of EU and international tax law.

The classes would be conducted in English.

The list of topics presented during the classes:

1. Introduction - general aspects of taxes and tax law. Tax definition and tax classification.

2. Tax functions and significance of taxes.

3. Basic elements of tax legal construction: subject and object of taxation, tax base and tax rate, time limits for payment and payment conditions.

4. Tax principles and sources of tax law. Interpretations of tax law.

5. Basic tax institutions: tax liability and tax obligation, tax arrears, reliefs concerning payment of tax obligations (arrears), tax responsibility.

6. Income taxes - general characteristics.

7. Personal income taxes.

8. Corporate income taxes.

9. Tax law harmonization in the European Union – actual concepts and projects.

10. International tax law: sources of law, international tax treaties – characteristics and methods of avoiding double taxation in international tax law.

11. Turnover taxes - general characteristics. Valued added tax as EU harmonized tax.

12. Other turnover taxes.

13. Property taxes - general characteristics. Property taxes in chosen EU Member States.

K. Holmes, International tax policy and double tax treaties : an introduction to principles and application, Amsterdam 2014

M. Popławski, Introduction to Polish Tax Law, Białystok 2011,

V. Thuronyi, Comparative tax law, The Hagues 2003

Tax Treaty Law and EC Law, ed. M. Lang, J. Schuch, C. Staringer, Wien 2007

Other literature recommended during the classes.

After completing the course Student shall:

- know and understand fundamentals of taxation and basics of tax law,

– be able to analyse tax law provisions,

– be able to explain mechanisms of functioning tax systems.

Preparation for the classes, active participation during the classes, essay on chosen topic presented during the classes.