Personal Taxation and Tax Treatment (2cr)

Objective

The student is able to define the basic concepts related to personal taxation. The student is able to present the stages of taxation. He/she knows the types and sources of income can explain the income related to personal taxation and the deductions for it. The student is able to search for and apply legislation related to personal taxation. The student is able to prepare tax calculations. He/she is able to explain the appeal rates and times for personal taxation. The student is able to search for information on personal taxation from various legal sources and apply the information he/she finds in practice.

Content

- the tax procedure
- basic concepts of personal taxation
- types and sources of income
- personal income and deductions
- an appeal against personal taxation

Qualifications

Payroll process
Company financial management

Assessment criteria, satisfactory (1)

The student can explain key concepts related to personal taxation. The student knows how to search for key legislation related to personal taxation. The student knows the taxation procedure and knows how to prepare tax calculations related to personal taxation.

Assessment criteria, good (3)

The student can explain the key concepts related to personal taxation and can apply key information in practice. The student knows how to search for and apply in practice key legislation related to personal taxation. The student manages the taxation procedure as a process and knows how to prepare tax calculations related to personal taxation.

Assessment criteria, excellent (5)

The student understands and can explain the concepts related to personal taxation and can apply the knowledge in practice. The student knows how to search for and apply legislation related to personal taxation. The student knows how to apply the taxation procedure as a process and knows how to prepare tax calculations related to personal taxation.