Pilsen Law Students Tried Designing Taxes in Poland

A tax on AI or on coffee pods, these were among the proposals presented in Lublin, Poland, during an international university program focused on sector-specific taxes. Students and academics from five European countries participated, including seven from the UWB Faculty of Law.

Taxes targeting specific sectors of the economy are currently receiving increased attention. They are being discussed, for example, in the context of current global developments and energy prices. That is precisely why they became the main topic of an international course for students from European universities held at the John Paul II Catholic University of Lublin in Poland. During the penultimate week of April, dozens of young people from Italy, Spain, Hungary, and the Czech Republic gathered in the city. The Faculty of Law at the University of West Bohemia in Pilsen sent a total of seven students from its master’s degree program in Law and Legal Science to eastern Poland.

“The program was very intensive, and everything was perfectly organized. We gained not only a great deal of new knowledge, improved our English, and made new friendships, but also acquired valuable international experience with this type of program,” summarized Petra Hrubá Smržová, who accompanied the students to Poland. In Lublin, representatives of the University of West Bohemia and the other participating universities attended lectures followed by workshops held in the university library. Both the presentations and discussions were conducted in English.

The students worked in five mixed groups. They first became familiar with the general nature and issues surrounding sector-specific taxes. They learned why and how this type of taxation is used, which countries currently apply it, and that sectoral taxes are not only financial and economic tools but also political ones. They then gradually learned how such taxes are designed and implemented, before eventually proposing sector-specific taxes that could be introduced in their own countries. In doing so, they considered economic factors, security, and environmental impact. The proposals included taxes on AI and nuclear energy, as well as taxes on coffee pods and food delivery services.

The program also provided networking opportunities. Representatives of the European universities were able to get to know not only the city of Lublin, often referred to as the “Jerusalem of the North,” but also the John Paul II Catholic University of Lublin and the wider Lublin region, located on the border between Western and Eastern Europe. They also visited the historic towns of Kazimierz and Zamość and took a boat trip on the Vistula River.

The international meeting focused on sector-specific taxes was organized by the John Paul II Catholic University of Lublin as part of the Erasmus+ program in the form of a so-called BIP (Blended Intensive Program). This format involves a short-term international course organized by at least three partner universities from three different countries, combining in-person teaching abroad with online collaboration and using modern, interactive teaching methods. The Faculty of Law at the University of West Bohemia participated in this type of program for the very first time.