Company and Personal Taxation
| Structure Type: | Course |
|---|
| Code: | KD07CLVE001 |
|---|
| Type: | Elective |
|---|
| Level: | Bachelor |
|---|
| Credits: | 5.0 points |
|---|
| Responsible Teacher: | Kytönen Erkki |
|---|
| Teacher Team: | Salonen, Marja |
|---|
| Language of Instruction: | Finnish |
|---|
Course Implementations, Planned Year of Study and Semester
| Curriculum | Semester | Credits | Start of Semester | End of Semester |
| LITAKO-2013 |
2 autumn |
2.0 |
2014-09-01 |
2014-12-31 |
| LITAKO-2013 |
2 spring |
3.0 |
2015-01-02 |
2015-07-31 |
| LITAKO-2014 |
2 autumn |
2.0 |
2015-08-01 |
2015-12-31 |
| LITAKO-2014 |
2 spring |
3.0 |
2016-01-01 |
2016-07-31 |
| PK-2014 |
2 spring |
5.0 |
2017-01-01 |
2017-07-31 |
Learning Outcomes
The student is able to define the basic concepts of taxation. S/he is able to describe the taxation proceedings of personal and business taxation. The student is able to explain the income types of personal and business taxation and the deductions directed to them. S/he is also able to apply this knowledge in practice. The student is able to search the legislation connected to personal and business taxation and apply it in practice.
The student is able to prepare tax calculations and s/he understands the differences between the taxation of different business forms. The student is able to evaluate the differences between tax planning, tax evasion and tax offence.
Student's Workload
- lectures 50 h
- guided exercises 10 h
- self-studying 75
Prerequisites / Recommended Optional Courses
Will be announced at the beginning of the course.
Contents
- basic concepts of taxation
- taxation proceedings
- types and sources of income
- taxability of incomes and the right of deductions directed to them
- effect of different company forms on taxation
- tax planning/tax evasion/tax offence
Recommended or Required Reading
- Tomperi, S. Yritysverotus ja tilinpäätössuunnittelu (reprint)
- Andersson, E. Johdatus vero-oikeuteen (reprint)
- online www.vero.fi
- WSOYpro-online
- legislation and legal praxis: www.finlex.fi and www.edilex.fi
Mode of Delivery / Planned Learning Activities and Teaching Methods
- lectures
- group work
- exercises
- independent study
Assessment Criteria
Excellent (5)
The student is able to explain the income types of personal and business taxation and the deductions directed to them. S/he is also able to apply this knowledge in practice. The student is able to search the legislation connected to personal and business taxation and apply it in practice. The student is able to prepare tax calculations and s/he is able to compare the taxation of different business forms.
Good (4-3)
The student is able to explain the essential income types of personal and business taxation and the deductions directed to them. S/he is also able to apply this knowledge in practice. The student is able to search essential legislation connected to personal and business taxation and apply it in practice. The student is able to prepare tax calculations and s/he is able to explain the differences between taxation of different business forms.
Satisfactory (2-1)
The student is able to explain the essential income types of personal and business taxation and the deductions directed to them. The student is able to search essential legislation connected to personal and business taxation. The student is able to prepare tax calculations and s/he is able to explain the essential differences between taxation of different business forms.
Assessment Methods
- exams
- participation in lectures and guided exercises
- exercises
Further Information
The participants of the course will visit a tax office during the course
Back