Siirry suoraan sisältöön

Henkilöverotus (3 cr)

Code: HL00BD26-3003

General information


Enrollment

01.12.2020 - 30.04.2021

Timing

10.05.2021 - 10.08.2021

Number of ECTS credits allocated

3 op

Virtual portion

3 op

Mode of delivery

Online learning

Unit

Liiketoimintayksikkö

Teaching languages

  • Finnish

Seats

0 - 37

Degree programmes

  • Liiketalous (AMK)

Teachers

  • Marja-Liisa Kananen

Groups

  • ZJK21KH
    Korkeakoulujen välinen yhteistyö, LITA
  • HTL19S1
    Liiketalous
  • HTLTAL
    Talousjohtaminen, liiketalous
  • VAz21K1
    Kesän 2021 opinnot
  • ZJA21KH
    Avoin AMK, lita
  • HTL19IY
    Liiketalous

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.

Location and time

-

Oppimateriaali ja suositeltava kirjallisuus

vero.fi -sivusto
verokampus.fi -sivusto
Taloustaito-lehden artikkeleita.

Teaching methods

Opintojakso toteutetaan verkossa täysin itsenäisesti perehtyen eri teemoihin. Jokaiseen teemaan kuuluu osatenttejä.

Employer connections

-

Exam schedules

Opintojakson jokaiseen teemaan kuuluu 1-4 osatenttiä. Kaikkien osatenttien yhteispistemäärän perusteella lasketaan kokonaisarvosana.

International connections

-

Vaihtoehtoiset suoritustavat

-

Student workload

Itsenäinen opiskelu verkossa 81 h

Content scheduling

-

Further information

Avoin amk 5
Campusonline 40
EduFutura 5

Evaluation scale

0-5

Arviointikriteerit, tyydyttävä (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.

Arviointikriteerit, hyvä (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.

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.

Qualifications

-

Further information

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