Company and Personal Taxation (5 cr)
Code: LTVATH301-3014
General information
- Enrollment
- 17.04.2023 - 20.08.2023
- Registration for the implementation has ended.
- Timing
- 31.08.2023 - 27.10.2023
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 0 cr
- Virtual portion
- 5 cr
- Mode of delivery
- Distance learning
- Unit
- SeAMK Business Management and SME Business Management
- Campus
- SeAMK Seinäjoki, Frami
- Teaching languages
- Finnish
- Degree programmes
- Bachelor of Business Administration, Business Management
- Teachers
- Viljo Arohonka
- Tiina Wakaume
- Course
- LTVATH301
Evaluation scale
1-5
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
Teaching methods
Yritysverotuksen osuus: opetus hybridinä.
Henkilöverotuksen osuus: opetus Teamsissä.
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.