Personal Taxation (3 cr)
Code: LT00BX60-3008
General information
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.