Direct taxationLaajuus (4 cr)
Code: LT00DE25
Objective
The student is able to define the basic concepts of taxation. S/he is able to describe the taxation proceedings of business taxation. The student is able to explain the income types and business taxation and the deductions directed to them. She/he is also able to apply this knowledge in practice. The student is able to search the legislation connected to 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.
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
Assessment criteria, satisfactory (1)
The student is able to explain the essential income types of business taxation and the deductions directed to them. The student is able to search essential legislation connected to business taxation. The student is able to prepare tax calculations and she/he is able to explain the essential differences between taxation of different business forms.
Assessment criteria, good (3)
The student is able to explain the essential income types of 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 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)
The student is able to explain the income types of business taxation and the deductions directed to them. She/he is also able to apply this knowledge in practice. The student is able to search the legislation connected to business taxation and apply it in practice. The student is able to prepare tax calculations and she/he is able to compare the taxation of different business forms
Enrollment
13.11.2024 - 15.01.2025
Timing
07.01.2025 - 25.05.2025
Credits
4 op
Virtual proportion (cr)
4 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, SME Business Management
Teachers
- Leena Uusitalo
Student groups
-
MPK23
Objective
The student is able to define the basic concepts of taxation. S/he is able to describe the taxation proceedings of business taxation. The student is able to explain the income types and business taxation and the deductions directed to them. She/he is also able to apply this knowledge in practice. The student is able to search the legislation connected to 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.
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
Location and time
Hybrid, Teams
Materials
Material informed and provided by lecturer
Teaching methods
Lectures and exercises
Student workload
Lectures and exercises 16 h
Independent work 92 h
Evaluation scale
1-5
Assessment criteria, satisfactory (1)
The student is able to explain the essential income types of business taxation and the deductions directed to them. The student is able to search essential legislation connected to business taxation. The student is able to prepare tax calculations and she/he is able to explain the essential differences between taxation of different business forms.
Assessment criteria, good (3)
The student is able to explain the essential income types of 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 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)
The student is able to explain the income types of business taxation and the deductions directed to them. She/he is also able to apply this knowledge in practice. The student is able to search the legislation connected to business taxation and apply it in practice. The student is able to prepare tax calculations and she/he is able to compare the taxation of different business forms
Assessment methods and criteria
Exam 100%