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Personal TaxationLaajuus (3 cr)

Code: HL00BD26

Credits

3 op

Teaching language

  • Finnish

Responsible person

  • Sanna Niemi

Objective

The object of the course
The course discusses the key concepts and standards of Finnish personal taxation. After completing this course, you will be able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You are familiar with the differentiated tax system and are able to estimate the amount of tax due to be paid.

Course competences
Ethics competence
Competence in working life

The learning objectives of the course
You are familiar with the main theoretical concepts of direct taxation, understand personal taxation as a whole and are able to predict the tax effects of different measures.

Content

The principal content is the structure of the income tax system, earned income taxation, capital income taxation, the taxation procedure and inheritance and gift taxation.

Qualifications

-

Assessment criteria, satisfactory (1)

Adequate 1
You are familiar with the key concepts of personal taxation and are able to explain the factors that affect earned income and capital income taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure according to instructions. You recognize the differentiated tax system and are able to estimate the amount of tax due to be paid.

Sufficient 2
You are familiar with, and are able to describe, the main elements of the Income and Net Wealth Tax and the main differences between earned and capital income taxation in your own taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Assessment criteria, good (3)

Good 3
You are able to apply the main points of the tax laws when filing your tax return. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Very Good 4
You are able to compare the tax effects in different situations and choose the most advantageous option for the taxpayer. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Assessment criteria, excellent (5)

Excellent 5
You grasp the tax system as a whole, are able to assess the decisions made and plan taxation in a variety of situations. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Materials

Material in the Internet: vero.fi, verokampus.fi, Taloustaito-lehti.

Further information

The course is suitable for all those who are interested in their own taxation.

Enrollment

01.08.2024 - 31.03.2025

Timing

26.08.2024 - 19.05.2025

Number of ECTS credits allocated

3 op

Virtual portion

3 op

Mode of delivery

Online learning

Unit

School of Business

Campus

Main Campus

Teaching languages
  • Finnish
Seats

20 - 40

Degree programmes
  • Bachelor's Degree Programme in Business Management
Teachers
  • Sanna Niemi
Groups
  • HTL23S1
    Liiketalouden tutkinto-ohjelma (AMK)
  • ZJA24SHNO1
    Avoin amk, lita, nonstop 1, verkko

Objectives

The object of the course
The course discusses the key concepts and standards of Finnish personal taxation. After completing this course, you will be able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You are familiar with the differentiated tax system and are able to estimate the amount of tax due to be paid.

Course competences
Ethics competence
Competence in working life

The learning objectives of the course
You are familiar with the main theoretical concepts of direct taxation, understand personal taxation as a whole and are able to predict the tax effects of different measures.

Content

The principal content is the structure of the income tax system, earned income taxation, capital income taxation, the taxation procedure and inheritance and gift taxation.

Time and location

Online nonstop

Learning materials and recommended literature

Vero.fi- page online
verokampus.fi.page online
Taloustaito-magazine article's

Teaching methods

E-learning
Independent learning assignments

Practical training and working life connections

-

Exam dates and retake possibilities

In course has few topic's and every topic has 1-4 part estimated.

The assessment in the course is based on the competence demonstrated in independent learning assignments (100 %, 3 ECTS credits)

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Independent learning assignments 81 h
The stundent can rhytmic studies according to their own schedule.

The teacher is available during the course, when asked.

Content scheduling

In course has few topic's and every topic has 1-4 part estimated, for the period.

Further information for students

In course has few topic's and every topic has 1-4 part estimated.
The assessment in the course is based on the competence demonstrated in independent learning assignments (100 %, 3 ECTS credits)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You are familiar with the key concepts of personal taxation and are able to explain the factors that affect earned income and capital income taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure according to instructions. You recognize the differentiated tax system and are able to estimate the amount of tax due to be paid.

Sufficient 2
You are familiar with, and are able to describe, the main elements of the Income and Net Wealth Tax and the main differences between earned and capital income taxation in your own taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Evaluation criteria, good (3-4)

Good 3
You are able to apply the main points of the tax laws when filing your tax return. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Very Good 4
You are able to compare the tax effects in different situations and choose the most advantageous option for the taxpayer. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Evaluation criteria, excellent (5)

Excellent 5
You grasp the tax system as a whole, are able to assess the decisions made and plan taxation in a variety of situations. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Prerequisites

-

Further information

The course is suitable for all those who are interested in their own taxation.

Enrollment

01.08.2023 - 31.03.2024

Timing

28.08.2023 - 20.05.2024

Number of ECTS credits allocated

3 op

Virtual portion

3 op

Mode of delivery

Online learning

Unit

School of Business

Campus

Main Campus

Teaching languages
  • Finnish
Seats

20 - 40

Degree programmes
  • Bachelor's Degree Programme in Business Management
Teachers
  • Sanna Niemi
Groups
  • ZJA24KH
    Avoin AMK, lita
  • HTL22S1
    Liiketalouden tutkinto-ohjelma (AMK)
  • ZJA23SHNO1
    Avoin amk, lita, nonstop 1, verkko
  • HTL22SIY
    Liiketalouden tutkinto-ohjelma (AMK)

Objectives

The object of the course
The course discusses the key concepts and standards of Finnish personal taxation. After completing this course, you will be able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You are familiar with the differentiated tax system and are able to estimate the amount of tax due to be paid.

Course competences
Ethics competence
Competence in working life

The learning objectives of the course
You are familiar with the main theoretical concepts of direct taxation, understand personal taxation as a whole and are able to predict the tax effects of different measures.

Content

The principal content is the structure of the income tax system, earned income taxation, capital income taxation, the taxation procedure and inheritance and gift taxation.

Time and location

Online nonstop

Learning materials and recommended literature

Vero.fi- page online
verokampus.fi.page online
Taloustaito-magazine article's

Teaching methods

E-learning
Independent learning assignments

Practical training and working life connections

-

Exam dates and retake possibilities

In course has few topic's and every topic has 1-4 part estimated.

The assessment in the course is based on the competence demonstrated in independent learning assignments (100 %, 3 ECTS credits)

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Independent learning assignments 81 h
The stundent can rhytmic studies according to their own schedule.

The teacher is available during the course, when asked.

Content scheduling

In course has few topic's and every topic has 1-4 part estimated, for the period.

Further information for students

In course has few topic's and every topic has 1-4 part estimated.
The assessment in the course is based on the competence demonstrated in independent learning assignments (100 %, 3 ECTS credits)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You are familiar with the key concepts of personal taxation and are able to explain the factors that affect earned income and capital income taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure according to instructions. You recognize the differentiated tax system and are able to estimate the amount of tax due to be paid.

Sufficient 2
You are familiar with, and are able to describe, the main elements of the Income and Net Wealth Tax and the main differences between earned and capital income taxation in your own taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Evaluation criteria, good (3-4)

Good 3
You are able to apply the main points of the tax laws when filing your tax return. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Very Good 4
You are able to compare the tax effects in different situations and choose the most advantageous option for the taxpayer. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Evaluation criteria, excellent (5)

Excellent 5
You grasp the tax system as a whole, are able to assess the decisions made and plan taxation in a variety of situations. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Prerequisites

-

Further information

The course is suitable for all those who are interested in their own taxation.

Enrollment

01.08.2022 - 08.02.2023

Timing

29.08.2022 - 19.05.2023

Number of ECTS credits allocated

3 op

Virtual portion

3 op

Mode of delivery

Online learning

Unit

School of Business

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 40

Degree programmes
  • Bachelor's Degree Programme in Business Management
Teachers
  • Sanna Niemi
Groups
  • HTL21S1
    Liiketalouden tutkinto-ohjelma (AMK)
  • ZJA23KH
    Avoin AMK, lita
  • ZJA22SH
    Avoin AMK, lita
  • HTL21SIY
    Liiketalouden tutkinto-ohjelma (AMK)

Objectives

The object of the course
The course discusses the key concepts and standards of Finnish personal taxation. After completing this course, you will be able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You are familiar with the differentiated tax system and are able to estimate the amount of tax due to be paid.

Course competences
Ethics competence
Competence in working life

The learning objectives of the course
You are familiar with the main theoretical concepts of direct taxation, understand personal taxation as a whole and are able to predict the tax effects of different measures.

Content

The principal content is the structure of the income tax system, earned income taxation, capital income taxation, the taxation procedure and inheritance and gift taxation.

Time and location

Online nonstop

Learning materials and recommended literature

Vero.fi- page online
verokampus.fi.page online
Taloustaito-magazine article's

Teaching methods

E-learning
Independent learning assignments

Practical training and working life connections

-

Exam dates and retake possibilities

In course has few topic's and every topic has 1-4 part estimated.

The assessment in the course is based on the competence demonstrated in independent learning assignments (100 %, 3 ECTS credits)

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Independent learning assignments 81 h
The stundent can rhytmic studies according to their own schedule.

The teacher is available during the course, when asked.

Content scheduling

In course has few topic's and every topic has 1-4 part estimated, for the period.

Further information for students

In course has few topic's and every topic has 1-4 part estimated.
The assessment in the course is based on the competence demonstrated in independent learning assignments (100 %, 3 ECTS credits)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You are familiar with the key concepts of personal taxation and are able to explain the factors that affect earned income and capital income taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure according to instructions. You recognize the differentiated tax system and are able to estimate the amount of tax due to be paid.

Sufficient 2
You are familiar with, and are able to describe, the main elements of the Income and Net Wealth Tax and the main differences between earned and capital income taxation in your own taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Evaluation criteria, good (3-4)

Good 3
You are able to apply the main points of the tax laws when filing your tax return. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Very Good 4
You are able to compare the tax effects in different situations and choose the most advantageous option for the taxpayer. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Evaluation criteria, excellent (5)

Excellent 5
You grasp the tax system as a whole, are able to assess the decisions made and plan taxation in a variety of situations. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Prerequisites

-

Further information

The course is suitable for all those who are interested in their own taxation.

Enrollment

01.11.2021 - 31.03.2022

Timing

30.08.2021 - 20.05.2022

Number of ECTS credits allocated

3 op

Virtual portion

3 op

Mode of delivery

Online learning

Unit

School of Business

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 37

Degree programmes
  • Bachelor's Degree Programme in Business Management
Teachers
  • Sanna Niemi
Groups
  • ZJA21SH
    Avoin AMK, lita
  • HTL20S1
    Liiketalous

Objectives

The object of the course
The course discusses the key concepts and standards of Finnish personal taxation. After completing this course, you will be able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You are familiar with the differentiated tax system and are able to estimate the amount of tax due to be paid.

Course competences
Ethics competence
Competence in working life

The learning objectives of the course
You are familiar with the main theoretical concepts of direct taxation, understand personal taxation as a whole and are able to predict the tax effects of different measures.

Content

The principal content is the structure of the income tax system, earned income taxation, capital income taxation, the taxation procedure and inheritance and gift taxation.

Time and location

Online nonstop

Learning materials and recommended literature

Vero.fi- page online
verokampus.fi.page online
Taloustaito-magazine article's

Teaching methods

Webinar learning
Independent learning assignments

Practical training and working life connections

-

Exam dates and retake possibilities

In course has few topic's and every topic has 1-4 part estimated.

The assessment in the course is based on the competence demonstrated in independent learning assignments (100 %, 3 ECTS credits)

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Independent learning assignments 81 h
The stundent can rhytmic studies according to their own schedule.

The teacher is available during the course, when asked.

Content scheduling

In course has few topic's and every topic has 1-4 part estimated, for the period.

Further information for students

In course has few topic's and every topic has 1-4 part estimated.
The assessment in the course is based on the competence demonstrated in independent learning assignments (100 %, 3 ECTS credits)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You are familiar with the key concepts of personal taxation and are able to explain the factors that affect earned income and capital income taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure according to instructions. You recognize the differentiated tax system and are able to estimate the amount of tax due to be paid.

Sufficient 2
You are familiar with, and are able to describe, the main elements of the Income and Net Wealth Tax and the main differences between earned and capital income taxation in your own taxation. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Evaluation criteria, good (3-4)

Good 3
You are able to apply the main points of the tax laws when filing your tax return. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid.

Very Good 4
You are able to compare the tax effects in different situations and choose the most advantageous option for the taxpayer. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Evaluation criteria, excellent (5)

Excellent 5
You grasp the tax system as a whole, are able to assess the decisions made and plan taxation in a variety of situations. You are able to draw up a private person’s tax return with due account taken of taxable income and deductible expenditure. You know the differentiated tax system and are able to estimate the amount of tax due to be paid. You are able to give advice to other in questions concerning personal taxation.

Prerequisites

-

Further information

The course is suitable for all those who are interested in their own taxation.