The Taxation of a Rural Enterprise

Structure Type: Course
Code: KA01BMYL04
Level: Bachelor
Credits: 5.0 points
Responsible Teacher: Kallio, Eliisa (Lehtori)
Teacher Team: Kallio, Eliisa (Lehtori) ; Tiainen, Juha ; Rajakorpi, Jyrki
Language of Instruction: Finnish

Course Implementations, Planned Year of Study and Semester

Curriculum  Semester  Credits  Start of Semester  End of Semester
MAELINK-2013   2 spring   5.0   2015-01-02   2015-07-31  

Learning Outcomes

Students will get acquainted to the principles and methods of agricultural taxation and also the planning of agricultural taxation pased on MVL, forest taxation pased on TVL and to the taxation on country enterprise based on EVL. Students will also get the basic information from VAT, property taxes and transfer taxes.

Student's Workload

5*26,6 hours = 134 hours, which is 60% lectures and exersicetasks made in the lectuers, and also 40% independent learning and exersices.

Contents

1. Agricultural taxation
2. Forest taxation
3. Business taxes and the value of funds
4. Other sectors of taxes

Recommended or Required Reading

In the studies there are used basic textbooks, lawtexts, material made by the teachers and also exersicetask cases.

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, single and group tasks with the principles of co-operative learning.

Assessment Criteria

Grading will be announced during the course.

Assessment Methods

Each section will have to be performed accepted (exams from each section and exersices).

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