Taxation LawLaajuus (3 ECTS)

Objective

The students will be familiar with the importance and the purpose of juridical regulation of taxation in the society. They will learn the outlines of the Finnish taxation system in force and different taxes. They will be familiar with the characters of income and deductions of private individuals.
-----
The students will be able to acquire judicial information about taxation from different sources and compile a tax return form for a private individual. They will be able to calculate the taxable income and tax of a private person.

Content

Importance and purpose of tax law in the society
Finnish taxation system, different taxes and taxation procedures
Income taxation of private individuals
Inheritance taxation and gift taxation
Transfer taxation
Taxation procedure and appeals
-----
- tax planning of private individuals
- taxation of family transactions

Further information

lectures
assignments
exam