Taxation and Financial Statement Planning (5 cr)

Evaluation scale

0-5

Objective

The student has a detailed idea of taxation objectives and the implementation of business taxation in Finland. He/she is able to utilize up with tax legislation and its effects on business taxation using different sources of information. He/she is able to calculate the taxable income and net assets based on financial statements, as well as the owner's taxes on company income by the type of ownership. The student is aware of the possibilities and significance of profit planning in taxation, and he/she is able to plan and implement financial statements according to profit and tax objectives.

Content

Principles of Taxation , Principles of Financial Statement
Financial Accounting

Materials

Tomperi, S., Yritysverotus ja tilinpäätössuunnittelu. 29. painos tai uudempi, Sanoma Pro Oy Helsinki
Vero.fi-sivustot

Teaching methods

Distance learning includes material in elearning environment, videos and learning assignments.

Exam schedules

The exam will be held on a digital learning platform during week 50 (7.–11.12.2020) or week 51 (14.–18.12.2020). The first resit exam will be held on a digital learning platform during week 2 (11.–15.1.2021) and the second during week 4 (25.–29.1.2021).

Completion alternatives

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification
More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Orientation webinar 2 h, 131 hours of independent online studying, exam 2 h

Assessment criteria, satisfactory (1)

Adequate 1
The student has a limited understanding related to taxation objectives in Finland. The student is minimally able to make tax planning and based on that calculation she/he is able to calculate the taxable income for different types of companies.

Satisfactory 2
The student has a basic understanding related to taxation objectives in Finland. The student is basically able to make tax planning and based on that calculation she/he is able to calculate the taxable income for different types of companies.

Assessment criteria, good (3)

Good 3
The student has a developing understanding related to taxation objectives in Finland. The student needs assistance to make tax planning and based on that, she/he is able to calculate the taxable income for different types of companies

Very Good 4
The student has a comprehensive understanding related to taxation objectives in Finland. The student is comprehensively able to make tax planning and based on that calculation she/he is able to calculate the taxable income for different types of companies.

Assessment criteria, excellent (5)

Excellent5
The student has a holistic understanding related to tax planning means in Finland. The student is independently able to make tax planning and based on that, she/he is able to calculate the taxable income for different types of companies.

Qualifications

Principles of Taxation , Principles of Financial Statement

Further information

The assessment in the course is based on the competence demonstrated in the exam.