Rzeszów, Poland

Tax and Customs Administration

Administracja celna i skarbowa

Master's
Field of studies: Administration
Language: PolishStudies in Polish
Subject area: economy and administration
Kind of studies: full-time studies, part-time studies
  • Description:

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University website: www.wspia.eu/en
Tax
A tax (from the Latin taxo) is a mandatory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legal entity) by a governmental organization in order to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. Most countries have a tax system in place to pay for public/common/agreed national needs and government functions: some levy a flat percentage rate of taxation on personal annual income, some on a scale based on annual income amounts, and some countries impose almost no taxation at all, or a very low tax rate for a certain area of taxation. Some countries charge a tax both on corporate income and dividends; this is often referred to as double taxation as the individual shareholder(s) receiving this payment from the company will also be levied some tax on that personal income.

Contact:

Cegielniana 14 str.
(side street of al. Rejtana)
35-310 Rzeszów
tel. +48 17 867 04 80-82
kom. 514 194 892
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