Business planning and company taxationLaajuus (3 ECTS)

Objective

Objectives: Company planning: The student will understand the principles of company planning and the preconditions for successful operation. Company taxation: The student will be familiar with the Finnish taxation system and the taxing practices and the special characteristics of company taxation.

Content

Content:
Company planning: The basics of business operation and entrepreneurship
- Profitability
- Different company forms
- Risks of entrepreneurship and shielding from them
- Consumption and purchasing behaviour
- Collaboration groups, companies as part of national economy
- The structure of company financing, money in business operation, influencing the engagement of capital.

Taxation: the structure of the taxation system
- taxable incomes and deductible costs
- wealth tax
- tax planning
- taxation practices and petitioning
- inheritance and gift taxes
- transfer tax

Assessment criteria, satisfactory (1)

The student has partially achieved the objectives of the course. She/he has passed the course assignments.

Assessment criteria, good (3)

The student has achieved the objectives of the course. She/he has passed the course assignments and has a good understanding of the covered topics.

Assessment criteria, excellent (5)

The student has achieved the objectives of the course. She/he has passed the course assignments and has an extensive understanding of the covered topics.