Personal Taxation (HL00BD26)

Personal Taxation, 3 cr - HL00BD26

Personal Taxation (HL00BD26-3006), 29.08.2022 – 19.05.2023,
3 cr (HTL21S1, ...) — Online learning + -
Language of instruction

Finnish

Timing

29.08.2022 - 19.05.2023

Lecturer(s)

Sanna Niemi

Planned learning activities, teaching methods and guidance

E-learning
Independent learning assignments

Learning materials and recommended literature

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

Working life cooperation

-

Campus

Main Campus

Exam dates and re-exam 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)

Learning assignments and 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.

Enrollment

01.08.2022 - 08.02.2023

Content scheduling

In course has few topic's and every topic has 1-4 part estimated, for the period.
Groups
- HTL21S1
- ZJA23KH
- ZJA22SH
- HTL21SIY
Alternative learning 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.

Seats

0 - 40

Assessment methods

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)

Degree Programme

Bachelor's Degree Programme in Business Management

Mode of delivery

Online learning

Share of virtual studies

3 cr

Unit

School of Business
Personal Taxation (HL00BD26-3007), 28.08.2023 – 20.05.2024,
3 cr (HTL22S1, ...) — Online learning + -
Language of instruction

Finnish

Timing

28.08.2023 - 20.05.2024

Lecturer(s)

Sanna Niemi

Planned learning activities, teaching methods and guidance

E-learning
Independent learning assignments

Learning materials and recommended literature

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

Working life cooperation

-

Campus

Main Campus

Exam dates and re-exam 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)

Learning assignments and 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.

Enrollment

01.08.2023 - 31.03.2024

Content scheduling

In course has few topic's and every topic has 1-4 part estimated, for the period.
Groups
- HTL22S1
- ZJA23SHNO1
- HTL22SIY
Alternative learning 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.

Seats

20 - 40

Assessment methods

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)

Degree Programme

Bachelor's Degree Programme in Business Management

Mode of delivery

Online learning

Share of virtual studies

3 cr

Unit

School of Business

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.

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.

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

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

0-5

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.

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.

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.

Personal Taxation, 3 cr - HL00BD26

Upcoming implementations