Corporate Taxes and Tax Planning (5 cr)

Code: LD00EH43-3002

General information

Enrollment: 02.05.2023 - 13.08.2023
Registration for the implementation has ended.

Timing: 28.08.2023 - 01.12.2023
Implementation has ended.

Number of ECTS credits allocated: 5 cr

Mode of delivery: On-campus

Unit: (2019-2024) School of Business

Campus: Leiritie 1

Teaching languages: Finnish

Seats: 20 - 35

Degree programmes: Economics and Business Administration

Teachers: Heikki Hyvärinen

Teacher in charge: Anne Perkiö

Groups: LXD21S1
Liiketalouden tutkinto-ohjelma päivä

Course: LD00EH43

Implementation has 15 reservations. Total duration of reservations is 45 h 0 min.

Time	Topic	Location
Fri 01.09.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 08.09.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 15.09.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 22.09.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 29.09.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 06.10.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 13.10.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 27.10.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 03.11.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 10.11.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 17.11.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 24.11.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 01.12.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 08.12.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila
Fri 15.12.2023 time 08:00 - 11:00 (3 h 0 min)	Yritysverotus ja verosuunnittelu LD00EH43-3002	MMA207 Oppimistila

Changes to reservations may be possible.

Objective

Upon completion of the course students will be able to prepare a financial statement from the perspective of taxation and calculate taxes for different types of companies. The student will be able to calculate the income taxes of a natural person. The student will be able to fill a tax return.

Content

- Tax procedure and taxation in Finland
- Business income tax
- Tax procedure
- Income tax, personal and business income tax
- Financial statement and tax planning

Materials

Introduction to the Finnish Judicial, WSOY 2012
Agreement Law, Talentum
Juridical documents of Firm, Talentum
Labour Law, Talentum
Company Law, Talentum

Teaching methods

Interactive lecture
Distance learning
Guided assignments

Exam schedules

Rästitenttipäivät

Completion alternatives

Kirjatentti

Student workload

5 opintopistettä

Further information

Opiskelijat laativat ja esittävät oikeustapausanalyysejä

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.

Assessment criteria, excellent (5)

The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models. The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.