Personal Taxation (3 cr)

Evaluation scale

0-5

Content scheduling

In course has few topic's and every topic has 1-4 part estimated, for the period.

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

Online nonstop

Materials

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

Teaching methods

E-learning
Independent learning assignments

Employer connections

-

Exam schedules

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)

Completion alternatives

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.

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.

Assessment criteria, satisfactory (1)

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, good (3)

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

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)