Company and Personal TaxationLaajuus (5 cr)
Code: LTVATH301
Objective
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.
Content
- 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
Qualifications
Will be announced at the beginning of the course.
Assessment criteria, satisfactory (1)
Satisfactory (1-2)
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 criteria, good (3)
Good (3-4)
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.
Assessment criteria, excellent (5)
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.
Materials
- Tomperi, S. Yritysverotus ja tilinpäätössuunnittelu (reprint)
- Andersson, E. Johdatus vero-oikeuteen (reprint)
- online www.vero.fi
- Talentum Fokus (ent. SanomaPro ent. WSOYpro-online)
- legislation and legal praxis: www.finlex.fi and www.edilex.fi
Further information
The participants of the course will visit a tax office during the course
Enrollment
17.04.2023 - 20.08.2023
Timing
31.08.2023 - 27.10.2023
Credits
5 op
Virtual proportion (cr)
5 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, Business Management
Teachers
- Viljo Arohonka
- Tiina Wakaume
Student groups
-
MLITA21
Objective
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.
Content
- 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
Materials
- Tomperi, S. Yritysverotus ja tilinpäätössuunnittelu (reprint)
- Andersson, E. Johdatus vero-oikeuteen (reprint)
- online www.vero.fi
- Talentum Fokus (ent. SanomaPro ent. WSOYpro-online)
- legislation and legal praxis: www.finlex.fi and www.edilex.fi
Evaluation scale
1-5
Assessment criteria, satisfactory (1)
Satisfactory (1-2)
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 criteria, good (3)
Good (3-4)
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.
Assessment criteria, excellent (5)
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.
Qualifications
Will be announced at the beginning of the course.
Further information
The participants of the course will visit a tax office during the course
Enrollment
14.11.2022 - 22.02.2023
Timing
10.04.2023 - 26.05.2023
Credits
5 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, Business Management
Teachers
- Viljo Arohonka
Student groups
-
LITA21A
Objective
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.
Content
- 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
Evaluation scale
1-5
Assessment criteria, satisfactory (1)
Satisfactory (1-2)
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 criteria, good (3)
Good (3-4)
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.
Assessment criteria, excellent (5)
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.
Qualifications
Will be announced at the beginning of the course.
Further information
The participants of the course will visit a tax office during the course
Enrollment
16.04.2022 - 19.08.2022
Timing
30.08.2022 - 31.10.2022
Credits
5 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, Business Management
Teachers
- Viljo Arohonka
Student groups
-
MLITA20
Objective
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.
Content
- 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
Evaluation scale
1-5
Assessment criteria, satisfactory (1)
Satisfactory (1-2)
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 criteria, good (3)
Good (3-4)
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.
Assessment criteria, excellent (5)
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.
Qualifications
Will be announced at the beginning of the course.
Further information
The participants of the course will visit a tax office during the course
Enrollment
15.10.2021 - 31.01.2022
Timing
11.04.2022 - 25.05.2022
Credits
5 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, Business Management
Teachers
- Viljo Arohonka
Student groups
-
LITA20A
Objective
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.
Content
- 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
Evaluation scale
1-5
Assessment criteria, satisfactory (1)
Satisfactory (1-2)
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 criteria, good (3)
Good (3-4)
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.
Assessment criteria, excellent (5)
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.
Qualifications
Will be announced at the beginning of the course.
Further information
The participants of the course will visit a tax office during the course