Company Taxation (3cr)

Code: LT00DB23-3004

General information

Enrollment: 10.11.2025 - 18.02.2026; Registration for the implementation has begun.

Timing: 06.04.2026 - 29.05.2026; The implementation has not yet started.

Number of ECTS credits allocated: 3 cr

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

Groups: LITA24A
Bachelor of Business Administration, Business Management

Course: LT00DB23

Evaluation scale

1-5

Objective

The student is able to define basic concepts related to taxation. The student is able to present the steps of corporate taxation. The student is able to explain the income related to corporate taxation and the deductions related to it and is able to apply this information in practice. The student is able to search for and apply legislation related to 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
- the taxable nature of the income and the right to deduct the expenditure relating to it
- the effect of the corporate form on taxation

Materials

Opettajan materiaali Moodlessa.

Teaching methods

Luennot ja harjoitukset

Exam schedules

Sovitaan opintojakson aikana.

Student workload

Luennot ja harjoitukset 81 h.

Assessment criteria, satisfactory (1)

The student is able to explain the main income related to corporate taxation and the deductions related to it. The student is able to search for key legislation related to corporate taxation. The student is able to prepare tax calculations and explain the main differences related to the taxation of different types of companies.

Assessment criteria, good (3)

The student is able to explain the main income related to corporate taxation and the deductions related to it and is able to apply key information in practice. The student is able to search for and apply in practice key legislation related to corporate taxation. The student is able to prepare tax calculations and explain the differences related to the taxation of different types of companies.

Assessment criteria, excellent (5)

The student is able to explain the income related to corporate taxation and the deductions related to it and is able to apply this information in practice. The student is able to search for and apply legislation related to corporate taxation. The student is able to prepare tax calculations and is able to compare the taxation of different types of companies.

Qualifications

- Corporate governance process
- Company financial management