Company TaxationLaajuus (3 cr)
Code: LT00DB23
Objective
The student is able to define basic concepts related to taxation. The student is able to present the steps of corporate taxation. The student is able to explain the income related to corporate taxation and the deductions related to it and is able to apply this information in practice. The student is able to search for and apply legislation related to corporate taxation. The student is able to prepare tax calculations and understand the differences related to the taxation of different types of companies.
Content
- basic concepts related to taxation
- stages of taxation
- the taxable nature of the income and the right to deduct the expenditure relating to it
- the effect of the corporate form on taxation
Qualifications
- Corporate governance process
- Company financial management
Assessment criteria, satisfactory (1)
The student is able to explain the main income related to corporate taxation and the deductions related to it. The student is able to search for key legislation related to corporate taxation. The student is able to prepare tax calculations and explain the main differences related to the taxation of different types of companies.
Assessment criteria, good (3)
The student is able to explain the main income related to corporate taxation and the deductions related to it and is able to apply key information in practice. The student is able to search for and apply in practice key legislation related to corporate taxation. The student is able to prepare tax calculations and explain the differences related to the taxation of different types of companies.
Assessment criteria, excellent (5)
The student is able to explain the income related to corporate taxation and the deductions related to it and is able to apply this information in practice. The student is able to search for and apply legislation related to corporate taxation. The student is able to prepare tax calculations and is able to compare the taxation of different types of companies.
Further information
The participants of the course will visit a tax office during the course.
Enrollment
13.11.2023 - 21.02.2024
Timing
08.04.2024 - 26.05.2024
Credits
3 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, Business Management
Teachers
- Viljo Arohonka
Student groups
-
LITA22A
Objective
The student is able to define basic concepts related to taxation. The student is able to present the steps of corporate taxation. The student is able to explain the income related to corporate taxation and the deductions related to it and is able to apply this information in practice. The student is able to search for and apply legislation related to corporate taxation. The student is able to prepare tax calculations and understand the differences related to the taxation of different types of companies.
Content
- basic concepts related to taxation
- stages of taxation
- the taxable nature of the income and the right to deduct the expenditure relating to it
- the effect of the corporate form on taxation
Evaluation scale
1-5
Assessment criteria, satisfactory (1)
The student is able to explain the main income related to corporate taxation and the deductions related to it. The student is able to search for key legislation related to corporate taxation. The student is able to prepare tax calculations and explain the main differences related to the taxation of different types of companies.
Assessment criteria, good (3)
The student is able to explain the main income related to corporate taxation and the deductions related to it and is able to apply key information in practice. The student is able to search for and apply in practice key legislation related to corporate taxation. The student is able to prepare tax calculations and explain the differences related to the taxation of different types of companies.
Assessment criteria, excellent (5)
The student is able to explain the income related to corporate taxation and the deductions related to it and is able to apply this information in practice. The student is able to search for and apply legislation related to corporate taxation. The student is able to prepare tax calculations and is able to compare the taxation of different types of companies.
Qualifications
- Corporate governance process
- Company financial management
Further information
The participants of the course will visit a tax office during the course.