Knowledge and understanding
After successfully completing the course, students will be able to:
- define basic characteristics and types of special taxes;
- explain the differences of special taxes with regard to the criterion of adjustment with international standards (EU directives);
- recognise specific characteristics of systems of delay in payment of excise duty;
- describe specific characteristics of movement of excise products;
- group excise system of taxation;
- summarise characteristics of municipal, town and county tyxes.
Application
After successfully completing the course, students will be able to:
- independently demonstrate advantages and disadvantages of excise system of taxation;
- illustrate with examples similarities and differences of conceptual determinations within excise system and sales tax system;
- apply theoretical knowledge in solving problem tasks;
- independently use and interpret legal texts;
- group and describe differences and compare municipal and town taxes with county taxes.
Analysis
After successfully completing the course, students will be able to:
- compare parts of excise system of taxation;
- indicate characteristics and specific features of movement of excise products;
- recognise ecological category of excise duties and list the effects on protection of environment;
- connect characteristics of the system of taxation of gifts and inheritance with the real estate transfer taxation.
Synthesis
After successfully completing the course, students will be able to:
- formulate conditions and obstacles for the obligation to calculate excise duty;
- compare differences within the system of sales taxation;
- develop an attitutde about the influence of tax policy on the econlogical standard of the state;
- calculate and practically apply adopted theoretical settings.
Evaluation
After successfully completing the course, students will be able to:
- interpret legislative solutions and their reflection in practical implementation;
- assess the level of adjustment with international standards (EU directives),
- connect theoretical settings of sales taxes with possible influence on ecological awareness of citizens;
- propose and explain logical solutions of problem tasks and onnect them with theory.
After successfully completing the course, students will be able to:
- prepare a paper containing the description and explanation of concepts and definition of value added tax;
- creatively use and assess acquired knowledge and skills;
- express themselves argumenting the facts and categorising potential doubts;
- demonstrate and apply acquired knowledge in writing;
- practically approach solving problem tasks independently and/or in team work.
- for learning outcomes related to knowledge, understanding and application students will be tested by mid-term examinations, multiple choice questions.
- for learning outcomes related to application, interpretation and illustration of knowledge students will be tested by mid-term examination, questions of an essay type.
- for learning outcomes through which the students acquire ability of critical evaluation base don knowledge and understanding, application, analysis and synthesis, students will be tested in practical work.
- learning outcomes from all groups will be assessed through oral examinations.
