• Personal Taxation (HL00BD26-3007),
         28.08.2023 – 20.05.2024,  3 cr  (ZJA24KH, ...) — Online learning +-
    Learning outcomes of the course
    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.
    Prerequisites and co-requisites
    -
    Course contents
    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.
    Assessment criteria
    Assessment criteria - grade 1 and 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.
    Assessment criteria - grade 3 and 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 - grade 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.
    Further information
    The course is suitable for all those who are interested in their own taxation.
    Language of instruction

    Finnish

    Location and time

    Online nonstop

    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

    Lecturer(s)

    Sanna Niemi

    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)

    Timing

    28.08.2023 - 20.05.2024

    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
    • ZJA24KH
    • 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

    Credits
    • 3 cr
    Unit

    School of Business