Personal TaxationLaajuus (3 cr)
Code: LT00BX60
Credits
3 op
Teaching language
- Finnish
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Materials
Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Enrollment
02.12.2025 - 31.12.2025
Timing
01.01.2026 - 31.07.2026
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLM24SHLLM24SH
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Materials
Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Enrollment
02.07.2025 - 31.07.2025
Timing
01.08.2025 - 31.12.2025
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLM23SLLM23S
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Materials
Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy. Teos on saatavilla sähköisenä KamkFinnan kautta Alma Talent kirjahyllystä.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto
Teaching methods
Verkko-opinnot
Exam schedules
Tentit Devmoodlessa
Content scheduling
Verovelvollisuus
Suhteellinen ja progressiivinen verotus
Tulojen veronalaisuus (pääomatulot ja ansiotulot)
Menojen vähennyskelpoisuus
Verotuksen toimittaminen ja muutoksenhaku
Perintö- ja lahjaverotuksen perusteita
Varainsiirtovero
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Assessment methods and criteria
Piententit Devmoodlessa.
Assessment criteria, fail (0)
Opiskelija ei tunnistaa henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija ei osaa soveltaa ohjatusti tuloverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Assessment criteria, excellent (5)
Opiskelija osaa henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa itsenäisesti tuloverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Toteutuksen arviointikriteerit, hyvä (3-4)
Opiskelija osaa tulkita henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa itsenäisesti tuloverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Assessment criteria, satisfactory (1)
Opiskelija tunnistaa henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa ohjatusti tuloverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Enrollment
02.07.2025 - 31.07.2025
Timing
01.08.2025 - 31.12.2025
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLT23SHLLT23SH
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Materials
Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy. Teos on saatavilla sähköisenä KamkFinnan kautta Alma Talent kirjahyllystä.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto
Teaching methods
Verkko-opinnot
Exam schedules
Tentit Devmoodlessa
Content scheduling
Verovelvollisuus
Suhteellinen ja progressiivinen verotus
Tulojen veronalaisuus (pääomatulot ja ansiotulot)
Menojen vähennyskelpoisuus
Verotuksen toimittaminen ja muutoksenhaku
Perintö- ja lahjaverotuksen perusteita
Varainsiirtovero
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Assessment methods and criteria
Piententit Devmoodlessa.
Enrollment
19.08.2024 - 22.09.2024
Timing
01.08.2024 - 31.12.2024
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLM22SLLM22S
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Materials
Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy. Teos on saatavilla sähköisenä KamkFinnan kautta Alma Talent kirjahyllystä.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto
Teaching methods
Verkko-opinnot
Exam schedules
Minitentit kurssialustalla.
Content scheduling
Verovelvollisuus
Suhteellinen ja progressiivinen verotus
Tulojen veronalaisuus (pääomatulot ja ansiotulot)
Menojen vähennyskelpoisuus
Verotuksen toimittaminen ja muutoksenhaku
Perintö- ja lahjaverotuksen perusteita
Varainsiirtovero
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Assessment methods and criteria
Minitentit kurssialustalla.
Assessment criteria, fail (0)
Opiskelija ei tunnistaa henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija ei osaa soveltaa ohjatusti henkilöverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Assessment criteria, excellent (5)
Opiskelija osaa henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa itsenäisesti henkilöverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Toteutuksen arviointikriteerit, hyvä (3-4)
Opiskelija osaa tulkita henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa itsenäisesti henkilöverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin
Assessment criteria, satisfactory (1)
Opiskelija tunnistaa henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa ohjatusti henkilöverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Enrollment
19.02.2024 - 25.02.2024
Timing
01.08.2024 - 31.12.2024
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLT22SHLLT22SH
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Materials
Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy. Teos on saatavilla sähköisenä KamkFinnan kautta Alma Talent kirjahyllystä.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto
Teaching methods
Verkko-opinnot
Exam schedules
Minitentit kurssialustalla.
Content scheduling
Verovelvollisuus
Suhteellinen ja progressiivinen verotus
Tulojen veronalaisuus (pääomatulot ja ansiotulot)
Menojen vähennyskelpoisuus
Verotuksen toimittaminen ja muutoksenhaku
Perintö- ja lahjaverotuksen perusteita
Varainsiirtovero
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Assessment methods and criteria
Minitentit kurssialustalla.
Assessment criteria, fail (0)
Opiskelija ei tunnistaa henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija ei osaa soveltaa ohjatusti tuloverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Assessment criteria, excellent (5)
Opiskelija osaa henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa itsenäisesti henkilöverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Toteutuksen arviointikriteerit, hyvä (3-4)
Opiskelija osaa tulkita henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa itsenäisesti henkilöverotuksen taustalla olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Assessment criteria, satisfactory (1)
Opiskelija tunnistaa henkilöverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa ohjatusti taustalla henkilöverotuksen olevaa lainsäädäntöä erilaisiin tuloverotukseen liittyviin tapauksiin.
Enrollment
01.08.2023 - 30.09.2023
Timing
01.08.2023 - 31.12.2023
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLT21SHLLT21SH
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Materials
Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy. Teos on saatavilla sähköisenä KamkFinnan kautta Alma Talent kirjahyllystä.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto
Teaching methods
Verkko-opinnot
Exam schedules
Tentit Devmoodlessa
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Assessment methods and criteria
Piententit Devmoodlessa.
Enrollment
01.08.2023 - 30.09.2023
Timing
01.08.2023 - 31.12.2023
Number of ECTS credits allocated
3 op
Virtual portion
3 op
Mode of delivery
Distance learning
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLM21SLLM21S
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Materials
Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy. Teos on saatavilla sähköisenä KamkFinnan kautta Alma Talent kirjahyllystä.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto
Teaching methods
Verkko-opinnot
Exam schedules
Tentit Devmoodlessa
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Assessment methods and criteria
Piententit Devmoodlessa.
Enrollment
26.04.2022 - 31.12.2022
Timing
01.08.2022 - 31.12.2022
Number of ECTS credits allocated
3 op
Virtual portion
3 op
Mode of delivery
Distance learning
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLM20SLLM20S
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Enrollment
26.04.2022 - 31.12.2022
Timing
01.08.2022 - 31.12.2022
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLT20SHLLT20SH
Objective
Students will be conversant with the principles, procedures and appeal in personal taxation.
Content
Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal
Materials
Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy. Teos on saatavilla sähköisenä KamkFinnan kautta Alma Talent kirjahyllystä.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto
Teaching methods
Verkko-opinnot
Exam schedules
Tentit Devmoodlessa
Content scheduling
Verovelvollisuus
Suhteellinen ja progressiivinen verotus
Tulojen veronalaisuus (pääomatulot ja ansiotulot)
Menojen vähennyskelpoisuus
Verotuksen toimittaminen ja muutoksenhaku
Perintö- ja lahjaverotuksen perusteita
Varainsiirtovero
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, good (3)
A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.
Assessment criteria, satisfactory (1)
A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.
Assessment criteria, approved/failed
Pass/Fail
Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.
Assessment methods and criteria
Piententit Devmoodlessa.