Value Added TaxationLaajuus (5 cr)

Objective

Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.

Content

Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT

Assessment criteria, excellent (5)

The students are able to apply VAT regulations in demanding practical situations.

Assessment criteria, good (3)

The students are able to apply VAT regulations in common practical situations.

Assessment criteria, satisfactory (1)

The students are able to apply VAT regulations in simple practical situations.

Execution methods

See course's implementation plan.

Accomplishment methods

Lessons, exercises and independent assignments.
Exam or assignments.