Students will familiarise themselves with the regulations set forth in the Income Tax Act and the accounting and planning involved in taxation. They will understand the significance of planning taxation in the fields of agriculture and forestry, and they will be competent in filling out tax forms pertaining to agriculture and forestry.
Student's Workload
Will be announced at the beginning of the course.
Prerequisites / Recommended Optional Courses
No previous studies are required.
Contents
- Acts and regulations pertaining to taxation in farming
- Tax accounting, filling out tax forms and VAT forms in the fields of agriculture and forestry based on a given example
- Making appeals pertaining to taxation
- Planning taxation for farm operations
Recommended or Required Reading
- Taxation in agriculture, instructions for filling out tax forms (latest edition).
- Tax administration publication 53.03 at http://www.vero.fi
- Accounting book
- Tax forms
- Lectures and material distributed during lectures
- Tapion taskukirja 2008
Mode of Delivery / Planned Learning Activities and Teaching Methods
- Lectures: 50 %
- Independent study: 50 %
Assessment Criteria
Grading will be announced during the course.
Assessment Methods
- Active participation in lectures
- Taxation calculations
- Approved assignments and exam