Corporate TaxationLaajuus (5 cr)

Objective

Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.

Content

Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning

Materials

Tomperi Soile. Yritysverotus ja tilinpäätössuunnittelu. Sanomapro. Newest edition.

Assessment criteria, excellent (5)

The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.

Assessment criteria, good (3)

The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.

Assessment criteria, satisfactory (1)

The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.

Assessment criteria, approved/failed

0-5

Execution methods

Contact-learning
Blended learning groups: online teaching

Accomplishment methods

Lectures and exercises
Exam

Alternative method of completing the course: online studies