Personal Taxation (3 cr)
Code: KLWY015-3008
General information
Enrollment
01.01.2025 - 30.11.2025
Timing
01.01.2025 - 31.12.2025
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Objective
Students will be proficient in the principles of personal taxation, taxation procedure and appeal.
Content
The duty to pay tax
Proportional and progressive taxation
Taxable income (capital income and earnings)
Deductible expenses
Tax procedure
Evaluation scale
0 - 5
Assessment criteria, approved/failed
Pass:
The student can interpret relations between professional concepts and compare and justify his/her choices.
The student can judge and draw conclusions independently as well as develop alternative solutions using his/her judicial knowledge.