Corporate Taxation (5cr)
Code: LT00BX59-3009
General information
- Enrollment
- 18.08.2025 - 21.09.2025
- Registration for the implementation has ended.
- Timing
- 01.08.2025 - 31.12.2025
- Implementation is running.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Business
- Teaching languages
- Finnish
- Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Realization has 1 reservations. Total duration of reservations is 1 h 30 min.
| Time | Topic | Location |
|---|---|---|
|
Fri 26.09.2025 time 14:00 - 15:30 (1 h 30 min) |
Yritysverotus LT00BX59-3009 |
Teams
|
Evaluation scale
0 - 5
Content scheduling
Yritysten verotusta säätelevä lainsäädäntö
Tulolajit ja tulolähteet
Yksityisliikkeen ja henkilöyhtiön verotus
Osakeyhtiön verotus
EVL-tulonlähde ja verotettava tulo
Tulojen, menojen ja varausten käsittely verotuksessa EVL:n mukaan
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Execution methods
Contact-learning
Blended learning groups: online teaching
Accomplishment methods
Lectures and exercises
Exam
Alternative method of completing the course: online studies
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Materials
Tomperi S. 2022 tai uudempi painos. Yritysverotus ja tilinpäätössuunnittelu. Edita. Teos löytyy e-kirjana Kamk:n Ellips-kirjastosta.
Verkko-oppimisympäristössä ilmoitettu muu materiaali.
Teaching methods
Verkko-opinnot
Teams-ohjaus
Exam schedules
Tentti Repussa.
Completion alternatives
Lähiopetus LLT22SH-ryhmän työjärjestyksen mukaan.
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, 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, 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, approved/failed
0-5
Qualifications
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr