Corporate Taxation (5 cr)
Code: LT00BX59-3009
General information
Enrollment
02.07.2025 - 31.07.2025
Timing
01.08.2025 - 31.12.2025
Number of ECTS credits allocated
5 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 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.
Evaluation scale
0 - 5
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
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr