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Corporate Taxation (5 cr)

Code: LT00BX59-3010

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

  • Ulla Tirronen Heikkinen

Groups

  • LLM24SH
    LLM24SH

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