Corporate Taxation and Financial PlanningLaajuus (5 cr)
Code: HL00BD28
Credits
5 op
Teaching language
- Finnish
Responsible person
- Sanna Niemi
Objective
The object of the course
The mastery of taxation is important for enterprises and their owners. After completing the course, you will understand the significance of taxation for an enterprise and its owners, are able to calculate from the financial statement material the taxable income and net assets as well as the tax imposed on the owner from business income according to the legal form of the company. You are also able to calculate the most beneficial profit distribution from the taxation point of view. You are able to utilise the opportunities offered by financial statement planning in tax planning.
Course competences
Business competence
Ethical competence
The learning objectives of the course
You are familiar with the legislation on direct taxation of enterprises and understand taxation as part of financial administration. You understand the tax system as a whole and are able to predict the tax effects of different measures. You are able to calculate taxable income and anticipate the tax effects of different measures.
Content
Principal tax legislation, income tax system, legal forms and owners in taxation, taxation of business activities, financial statement planning.
Qualifications
Basics of taxation, basics of financial statements.
Assessment criteria, satisfactory (1)
Adequate 1
You know the significance of tax planning for a company. You are familiar with the means of tax planning on a general level. You are able to prepare a regular calculation of taxable income.
Satisfactory 2
You understand the significance of tax planning in Finland. You are able to give examples of the most common means of tax planning. You are able to calculate the tax imposed on the owner in a customary situation.
Assessment criteria, good (3)
Good 3
You have an understanding of the opportunities available for tax planning in Finland. You are able to make the most commonly used tax planning solutions and calculate the tax imposed on the owner based on them according to the legal form of the company.
Very Good 4
You have a comprehensive understanding of the means available for tax planning in Finland. You are able to carry out the company’s tax planning and calculate the tax imposed on the owner based on it according to the legal form of the company.
Assessment criteria, excellent (5)
Excellent 5
You have a comprehensive understanding of the means and opportunities available for tax planning in Finland. You are able to carry out tax planning for a company and its owner independently and in a goal-driven way and calculate the taxes imposed.
Materials
Tomperi, S., Yritysverotus ja tilinpäätössuunnittelu. 29. painos tai uudempi, Sanoma Pro Oy Helsinki ISBN 978-952-63-5131-5, vero.fi, Laki elinkeinotulon verottamisesta.
Further information
The course is suitable for those seeking in-depth competence in financial administration who want to have the capabilities to address tax matters.
Enrollment
01.08.2024 - 22.08.2024
Timing
26.08.2024 - 18.12.2024
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Online learning
Unit
School of Business
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Milla Welling
Groups
-
HTLTALFFinancial Management-Financial, Business Administration
-
ZJA24SHAvoin amk, lita
-
HTL22S1Liiketalouden tutkinto-ohjelma (AMK)
-
HTL22SIYLiiketalouden tutkinto-ohjelma (AMK)
Objectives
The object of the course
The mastery of taxation is important for enterprises and their owners. After completing the course, you will understand the significance of taxation for an enterprise and its owners, are able to calculate from the financial statement material the taxable income and net assets as well as the tax imposed on the owner from business income according to the legal form of the company. You are also able to calculate the most beneficial profit distribution from the taxation point of view. You are able to utilise the opportunities offered by financial statement planning in tax planning.
Course competences
Business competence
Ethical competence
The learning objectives of the course
You are familiar with the legislation on direct taxation of enterprises and understand taxation as part of financial administration. You understand the tax system as a whole and are able to predict the tax effects of different measures. You are able to calculate taxable income and anticipate the tax effects of different measures.
Content
Principal tax legislation, income tax system, legal forms and owners in taxation, taxation of business activities, financial statement planning.
Time and location
Online, check timetable.
Learning materials and recommended literature
Tomperi, S., Yritysverotus ja tilinpäätössuunnittelu. 29. painos or latest edition (Yritysverotus - suunnittelusta tilinpäätökseen), Sanoma Pro Oy
www.vero.fi
Other literature as applicable, to be announced on the Moodle platform.
Teaching methods
E-learning
Independent learning assignments
Lesson
Written material
Video material
Learning assignments
Independent learning assignments
Weekly program
Exam dates and retake possibilities
Exam 13th November
1. resit exam 20th November
2. resit exam 27th November
Alternative completion methods
Exercises to be handed in and exam.
Student workload
Lectures and exam 24 h.
Virtual study, Assignments, Quieries and Independent study 111 h.
Weekly study program.
Further information for students
Avoin amk 5
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You know the significance of tax planning for a company. You are familiar with the means of tax planning on a general level. You are able to prepare a regular calculation of taxable income.
Satisfactory 2
You understand the significance of tax planning in Finland. You are able to give examples of the most common means of tax planning. You are able to calculate the tax imposed on the owner in a customary situation.
Evaluation criteria, good (3-4)
Good 3
You have an understanding of the opportunities available for tax planning in Finland. You are able to make the most commonly used tax planning solutions and calculate the tax imposed on the owner based on them according to the legal form of the company.
Very Good 4
You have a comprehensive understanding of the means available for tax planning in Finland. You are able to carry out the company’s tax planning and calculate the tax imposed on the owner based on it according to the legal form of the company.
Evaluation criteria, excellent (5)
Excellent 5
You have a comprehensive understanding of the means and opportunities available for tax planning in Finland. You are able to carry out tax planning for a company and its owner independently and in a goal-driven way and calculate the taxes imposed.
Prerequisites
Basics of taxation, basics of financial statements.
Further information
The course is suitable for those seeking in-depth competence in financial administration who want to have the capabilities to address tax matters.
Enrollment
01.08.2023 - 24.08.2023
Timing
28.08.2023 - 19.12.2023
Number of ECTS credits allocated
5 op
Virtual portion
2 op
RDI portion
2 op
Mode of delivery
60 % Face-to-face, 40 % 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
-
HTL21S1Liiketalouden tutkinto-ohjelma (AMK)
-
HTLTALFFinancial Management-Financial, Business Administration
-
ZJA23SHAvoin amk, lita
Objectives
The object of the course
The mastery of taxation is important for enterprises and their owners. After completing the course, you will understand the significance of taxation for an enterprise and its owners, are able to calculate from the financial statement material the taxable income and net assets as well as the tax imposed on the owner from business income according to the legal form of the company. You are also able to calculate the most beneficial profit distribution from the taxation point of view. You are able to utilise the opportunities offered by financial statement planning in tax planning.
Course competences
Business competence
Ethical competence
The learning objectives of the course
You are familiar with the legislation on direct taxation of enterprises and understand taxation as part of financial administration. You understand the tax system as a whole and are able to predict the tax effects of different measures. You are able to calculate taxable income and anticipate the tax effects of different measures.
Content
Principal tax legislation, income tax system, legal forms and owners in taxation, taxation of business activities, financial statement planning.
Time and location
Classroom, check timetable.
Learning materials and recommended literature
Tomperi, S., Yritysverotus ja tilinpäätössuunnittelu. 29. painos or latest edition, Sanoma Pro Oy
www.vero.fi
Other literature as applicable, to be announced on the Moodle platform.
Teaching methods
Although the course is available in the day offering, the implementation is such that it can also be completed by multiform students.
Lesson
Written material
Video material
Learning assignments
Independent learning assignments
Weekly program
Exam dates and retake possibilities
Exam in week 47-48
1. resit exam in week 50
2. resit exam in week 2
Alternative completion methods
Exercises to be handed in and exam.
Student workload
Lectures and exam 24 h.
Virtual study, Assignments, Quieries and Independent study 111 h.
Weekly study program.
Further information for students
Avoin amk 5
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You know the significance of tax planning for a company. You are familiar with the means of tax planning on a general level. You are able to prepare a regular calculation of taxable income.
Satisfactory 2
You understand the significance of tax planning in Finland. You are able to give examples of the most common means of tax planning. You are able to calculate the tax imposed on the owner in a customary situation.
Evaluation criteria, good (3-4)
Good 3
You have an understanding of the opportunities available for tax planning in Finland. You are able to make the most commonly used tax planning solutions and calculate the tax imposed on the owner based on them according to the legal form of the company.
Very Good 4
You have a comprehensive understanding of the means available for tax planning in Finland. You are able to carry out the company’s tax planning and calculate the tax imposed on the owner based on it according to the legal form of the company.
Evaluation criteria, excellent (5)
Excellent 5
You have a comprehensive understanding of the means and opportunities available for tax planning in Finland. You are able to carry out tax planning for a company and its owner independently and in a goal-driven way and calculate the taxes imposed.
Prerequisites
Basics of taxation, basics of financial statements.
Further information
The course is suitable for those seeking in-depth competence in financial administration who want to have the capabilities to address tax matters.
Enrollment
01.08.2023 - 24.08.2023
Timing
28.08.2023 - 19.12.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 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
Teacher in charge
Sanna Niemi
Groups
-
HTLTALFFinancial Management-Financial, Business Administration
-
ZJA23SHAvoin amk, lita
-
HTL21SIYLiiketalouden tutkinto-ohjelma (AMK)
Objectives
The object of the course
The mastery of taxation is important for enterprises and their owners. After completing the course, you will understand the significance of taxation for an enterprise and its owners, are able to calculate from the financial statement material the taxable income and net assets as well as the tax imposed on the owner from business income according to the legal form of the company. You are also able to calculate the most beneficial profit distribution from the taxation point of view. You are able to utilise the opportunities offered by financial statement planning in tax planning.
Course competences
Business competence
Ethical competence
The learning objectives of the course
You are familiar with the legislation on direct taxation of enterprises and understand taxation as part of financial administration. You understand the tax system as a whole and are able to predict the tax effects of different measures. You are able to calculate taxable income and anticipate the tax effects of different measures.
Content
Principal tax legislation, income tax system, legal forms and owners in taxation, taxation of business activities, financial statement planning.
Time and location
Online, check timetable.
Learning materials and recommended literature
Tomperi, S., Yritysverotus ja tilinpäätössuunnittelu. 29. painos or latest edition, Sanoma Pro Oy
www.vero.fi
Other literature as applicable, to be announced on the Moodle platform.
Teaching methods
E-learning
Independent learning assignments
Lesson
Written material
Video material
Learning assignments
Independent learning assignments
Weekly program
Exam dates and retake possibilities
Exam in week 48
1. resit exam in week 1
2. resit exam in week 6
Alternative completion methods
Exercises to be handed in and exam.
Student workload
Lectures and exam 24 h.
Virtual study, Assignments, Quieries and Independent study 111 h.
Weekly study program.
Further information for students
Avoin amk 5
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You know the significance of tax planning for a company. You are familiar with the means of tax planning on a general level. You are able to prepare a regular calculation of taxable income.
Satisfactory 2
You understand the significance of tax planning in Finland. You are able to give examples of the most common means of tax planning. You are able to calculate the tax imposed on the owner in a customary situation.
Evaluation criteria, good (3-4)
Good 3
You have an understanding of the opportunities available for tax planning in Finland. You are able to make the most commonly used tax planning solutions and calculate the tax imposed on the owner based on them according to the legal form of the company.
Very Good 4
You have a comprehensive understanding of the means available for tax planning in Finland. You are able to carry out the company’s tax planning and calculate the tax imposed on the owner based on it according to the legal form of the company.
Evaluation criteria, excellent (5)
Excellent 5
You have a comprehensive understanding of the means and opportunities available for tax planning in Finland. You are able to carry out tax planning for a company and its owner independently and in a goal-driven way and calculate the taxes imposed.
Prerequisites
Basics of taxation, basics of financial statements.
Further information
The course is suitable for those seeking in-depth competence in financial administration who want to have the capabilities to address tax matters.
Timing
05.09.2022 - 09.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Online learning
Unit
School of Business
Teaching languages
- Finnish
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Sanna Niemi
- Milla Welling
Groups
-
ZJA21KHTKDAvoin AMK, lita, KKD, Henkilöstö- ja talousosaaja
Objectives
The object of the course
The mastery of taxation is important for enterprises and their owners. After completing the course, you will understand the significance of taxation for an enterprise and its owners, are able to calculate from the financial statement material the taxable income and net assets as well as the tax imposed on the owner from business income according to the legal form of the company. You are also able to calculate the most beneficial profit distribution from the taxation point of view. You are able to utilise the opportunities offered by financial statement planning in tax planning.
Course competences
Business competence
Ethical competence
The learning objectives of the course
You are familiar with the legislation on direct taxation of enterprises and understand taxation as part of financial administration. You understand the tax system as a whole and are able to predict the tax effects of different measures. You are able to calculate taxable income and anticipate the tax effects of different measures.
Content
Principal tax legislation, income tax system, legal forms and owners in taxation, taxation of business activities, financial statement planning.
Time and location
Classroom, check timetable.
Learning materials and recommended literature
Tomperi, S., Yritysverotus ja tilinpäätössuunnittelu. 29. painos or latest edition, Sanoma Pro Oy
www.vero.fi
Other literature as applicable, to be announced on the Moodle platform.
Teaching methods
Although the course is available in the day offering, the implementation is such that it can also be completed by multiform students.
Lesson
Written material
Video material
Learning assignments
Independent learning assignments
Weekly program
Exam dates and retake possibilities
Exam in week 48
1. resit exam in week 1
2. resit exam in week 6
Alternative completion methods
Exercises to be handed in and exam.
Student workload
Lectures and exam 24 h.
Virtual study, Assignments, Quieries and Independent study 111 h.
Weekly study program.
Further information for students
Avoin amk 5
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You know the significance of tax planning for a company. You are familiar with the means of tax planning on a general level. You are able to prepare a regular calculation of taxable income.
Satisfactory 2
You understand the significance of tax planning in Finland. You are able to give examples of the most common means of tax planning. You are able to calculate the tax imposed on the owner in a customary situation.
Evaluation criteria, good (3-4)
Good 3
You have an understanding of the opportunities available for tax planning in Finland. You are able to make the most commonly used tax planning solutions and calculate the tax imposed on the owner based on them according to the legal form of the company.
Very Good 4
You have a comprehensive understanding of the means available for tax planning in Finland. You are able to carry out the company’s tax planning and calculate the tax imposed on the owner based on it according to the legal form of the company.
Evaluation criteria, excellent (5)
Excellent 5
You have a comprehensive understanding of the means and opportunities available for tax planning in Finland. You are able to carry out tax planning for a company and its owner independently and in a goal-driven way and calculate the taxes imposed.
Prerequisites
Basics of taxation, basics of financial statements.
Further information
The course is suitable for those seeking in-depth competence in financial administration who want to have the capabilities to address tax matters.
Enrollment
01.08.2022 - 25.08.2022
Timing
29.08.2022 - 21.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
2 op
RDI portion
2 op
Mode of delivery
60 % Face-to-face, 40 % Online learning
Unit
School of Business
Campus
Main Campus
Teaching languages
- Finnish
Seats
0 - 35
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Sanna Niemi
Groups
-
HTLTALFFinancial Management-Financial, Business Administration
-
HTL20S1Liiketalous
-
ZJA22SHAvoin AMK, lita
Objectives
The object of the course
The mastery of taxation is important for enterprises and their owners. After completing the course, you will understand the significance of taxation for an enterprise and its owners, are able to calculate from the financial statement material the taxable income and net assets as well as the tax imposed on the owner from business income according to the legal form of the company. You are also able to calculate the most beneficial profit distribution from the taxation point of view. You are able to utilise the opportunities offered by financial statement planning in tax planning.
Course competences
Business competence
Ethical competence
The learning objectives of the course
You are familiar with the legislation on direct taxation of enterprises and understand taxation as part of financial administration. You understand the tax system as a whole and are able to predict the tax effects of different measures. You are able to calculate taxable income and anticipate the tax effects of different measures.
Content
Principal tax legislation, income tax system, legal forms and owners in taxation, taxation of business activities, financial statement planning.
Time and location
Classroom, check timetable.
Learning materials and recommended literature
Tomperi, S., Yritysverotus ja tilinpäätössuunnittelu. 29. painos or latest edition, Sanoma Pro Oy
www.vero.fi
Other literature as applicable, to be announced on the Moodle platform.
Teaching methods
Although the course is available in the day offering, the implementation is such that it can also be completed by multiform students.
Lesson
Written material
Video material
Learning assignments
Independent learning assignments
Weekly program
Exam dates and retake possibilities
Exam in week 48
1. resit exam in week 1
2. resit exam in week 6
Alternative completion methods
Exercises to be handed in and exam.
Student workload
Lectures and exam 24 h.
Virtual study, Assignments, Quieries and Independent study 111 h.
Weekly study program.
Further information for students
Avoin amk 5
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You know the significance of tax planning for a company. You are familiar with the means of tax planning on a general level. You are able to prepare a regular calculation of taxable income.
Satisfactory 2
You understand the significance of tax planning in Finland. You are able to give examples of the most common means of tax planning. You are able to calculate the tax imposed on the owner in a customary situation.
Evaluation criteria, good (3-4)
Good 3
You have an understanding of the opportunities available for tax planning in Finland. You are able to make the most commonly used tax planning solutions and calculate the tax imposed on the owner based on them according to the legal form of the company.
Very Good 4
You have a comprehensive understanding of the means available for tax planning in Finland. You are able to carry out the company’s tax planning and calculate the tax imposed on the owner based on it according to the legal form of the company.
Evaluation criteria, excellent (5)
Excellent 5
You have a comprehensive understanding of the means and opportunities available for tax planning in Finland. You are able to carry out tax planning for a company and its owner independently and in a goal-driven way and calculate the taxes imposed.
Prerequisites
Basics of taxation, basics of financial statements.
Further information
The course is suitable for those seeking in-depth competence in financial administration who want to have the capabilities to address tax matters.
Enrollment
01.08.2022 - 25.08.2022
Timing
29.08.2022 - 21.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Online learning
Unit
School of Business
Campus
Main Campus
Teaching languages
- Finnish
Seats
0 - 35
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Milla Welling
Teacher in charge
Sanna Niemi
Groups
-
HTLTALFFinancial Management-Financial, Business Administration
-
HTL20IYBachelor's Degree Programme in Business Management
Objectives
The object of the course
The mastery of taxation is important for enterprises and their owners. After completing the course, you will understand the significance of taxation for an enterprise and its owners, are able to calculate from the financial statement material the taxable income and net assets as well as the tax imposed on the owner from business income according to the legal form of the company. You are also able to calculate the most beneficial profit distribution from the taxation point of view. You are able to utilise the opportunities offered by financial statement planning in tax planning.
Course competences
Business competence
Ethical competence
The learning objectives of the course
You are familiar with the legislation on direct taxation of enterprises and understand taxation as part of financial administration. You understand the tax system as a whole and are able to predict the tax effects of different measures. You are able to calculate taxable income and anticipate the tax effects of different measures.
Content
Principal tax legislation, income tax system, legal forms and owners in taxation, taxation of business activities, financial statement planning.
Time and location
Classroom, check timetable.
Learning materials and recommended literature
Tomperi, S., Yritysverotus ja tilinpäätössuunnittelu. 29. painos or latest edition, Sanoma Pro Oy
www.vero.fi
Other literature as applicable, to be announced on the Moodle platform.
Teaching methods
Although the course is available in the day offering, the implementation is such that it can also be completed by multiform students.
Lesson
Written material
Video material
Learning assignments
Independent learning assignments
Weekly program
Exam dates and retake possibilities
Exam in week 48
1. resit exam in week 1
2. resit exam in week 6
Alternative completion methods
Exercises to be handed in and exam.
Student workload
Lectures and exam 24 h.
Virtual study, Assignments, Quieries and Independent study 111 h.
Weekly study program.
Further information for students
Avoin amk 5
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You know the significance of tax planning for a company. You are familiar with the means of tax planning on a general level. You are able to prepare a regular calculation of taxable income.
Satisfactory 2
You understand the significance of tax planning in Finland. You are able to give examples of the most common means of tax planning. You are able to calculate the tax imposed on the owner in a customary situation.
Evaluation criteria, good (3-4)
Good 3
You have an understanding of the opportunities available for tax planning in Finland. You are able to make the most commonly used tax planning solutions and calculate the tax imposed on the owner based on them according to the legal form of the company.
Very Good 4
You have a comprehensive understanding of the means available for tax planning in Finland. You are able to carry out the company’s tax planning and calculate the tax imposed on the owner based on it according to the legal form of the company.
Evaluation criteria, excellent (5)
Excellent 5
You have a comprehensive understanding of the means and opportunities available for tax planning in Finland. You are able to carry out tax planning for a company and its owner independently and in a goal-driven way and calculate the taxes imposed.
Prerequisites
Basics of taxation, basics of financial statements.
Further information
The course is suitable for those seeking in-depth competence in financial administration who want to have the capabilities to address tax matters.