country
province
city
subject area 
language 
kind of studies  
university type - Poland  
university status  
Gdańsk, Poland

Taxes and Tax Consultants

Podatki i doradztwo podatkowe

Master's
Field of studies: Finance and Accounting
Language: PolishStudies in Polish
Subject area: economy and administration
Kind of studies: full-time studies, part-time studies
University website: www.wsb.pl/english
  • Description:

  • pl
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.
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