Corporate Taxation (5cr)
Code: LT00BX59-3001
General information
- Enrollment
- 23.08.2021 - 19.09.2021
- Registration for the implementation has ended.
- Timing
- 01.08.2021 - 31.12.2021
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 0 cr
- Virtual portion
- 5 cr
- Mode of delivery
- Distance learning
- Unit
- Business
- Teaching languages
- Finnish
- Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
- Teachers
- Eija Pekkonen
- Course
- LT00BX59
Unfortunately, no reservations were found for the realization Corporate Taxation LT00BX59-3001. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.
Evaluation scale
0 - 5
Content scheduling
Tuloverotuksen lainsäädäntö
Tulolajit ja -lähteet
Yksityisliikkeen ja henkilöyhtiön verotus
Osakeyhtiön verotus
EVL-tulonlähde ja verotettava tulo
Tulot, menot ja menetykset EVL:n mukaan verotuksessa
Varaukset
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. 2019. Yritysverotus ja tilinpäätössuunnittelu, päivityssivut löytyvät Devmoodlesta.
Teaching methods
Verkko-opinnot.
Exam schedules
Ajankohta ilmoitettu Devmoodlessa.
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