Company and Personal TaxationLaajuus (5 cr)
Code: LT00DC18
Objective
The student is able to define basic concepts related to taxation. The student is able to explain the income related to personal and corporate taxation and the deductions related to it. The student understands the tax consequences of the transfer of an apartment from the point of view of both the seller and the buyer. He/she is able to explain the levels and timing of tax appeals. The student is able to search for and apply legislation related to personal taxation and 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
- types of income and sources of income
- taxation on capital gains and transfers
- the taxable nature of the income and the right to deduct the expenditure relating to it
- the effect of the corporate form on taxation
- tax appeal
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
22.04.2024 - 16.08.2024
Timing
27.08.2024 - 31.10.2024
Credits
5 op
Virtual proportion (cr)
5 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, Business Management
Teachers
- Leena Uusitalo
Scheduling groups
- Avoin AMK (Ei koske tutkinto-opiskelijaa) (Size: 5. Open UAS: 5.)
Student groups
-
MLITA22
Education groups
- Open UAS (Doesn't apply to degree student)
Objective
The student is able to define basic concepts related to taxation. The student is able to explain the income related to personal and corporate taxation and the deductions related to it. The student understands the tax consequences of the transfer of an apartment from the point of view of both the seller and the buyer. He/she is able to explain the levels and timing of tax appeals. The student is able to search for and apply legislation related to personal taxation and 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
- types of income and sources of income
- taxation on capital gains and transfers
- the taxable nature of the income and the right to deduct the expenditure relating to it
- the effect of the corporate form on taxation
- tax appeal
Location and time
Teams
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
Teaching methods
Lectures and exercises
Student workload
Lectures and exercises 20 h
Independent work 115 h
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.
Assessment methods and criteria
Exam 100%
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