Corporate Taxes and Tax Planning (5 ECTS)

Learning outcomes

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

Prerequisites

Introduction to Law and Contract Legislation or equivalent competences

Teaching methods

Interactive lecture
Distance learning
Guided assignments

Learning materials and recommended literature

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

Alternative completion methods of implementation

Kirjatentti

Exam dates and retake possibilities

Rästitenttipäivät

Student workload

5 opintopistettä

Further information for students

Opiskelijat laativat ja esittävät oikeustapausanalyysejä

Assessment methods and criteria

Learning assignment 100 %

Total 100 %

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.

Assessment criteria, approved/failed

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.