Study Guide

Objective

Students will be conversant with the principles, procedures and appeal in personal taxation.

Content

Tax liability
Proportional and graded taxation
Taxable income (capital gains and earned income)
Deductible outgoings
Tax declaration and appeal

Materials

Niskakangas H. & Nuutinen R. 2022. Henkilöverotus. Alma Talent Pro Fokus
Puronen P. 2015. Perintö- ja lahjaverotus. Alma Talent Oy. Teos on saatavilla sähköisenä KamkFinnan kautta Alma Talent kirjahyllystä.
Finlex: (ajantasainen laisäädäntö). https://www.finlex.fi/fi/laki/ajantasa/
Tuloverolaki, 30.12.1992/1535, Perintö- ja lahjaverolaki 12.7.1940/378 ja varainsiirtoverolaki 29.11.1996/931
Vero.fi-sivusto

Teaching methods

Verkko-opinnot

Exam schedules

Tentit Devmoodlessa

Content scheduling

Verovelvollisuus
Suhteellinen ja progressiivinen verotus
Tulojen veronalaisuus (pääomatulot ja ansiotulot)
Menojen vähennyskelpoisuus
Verotuksen toimittaminen ja muutoksenhaku
Perintö- ja lahjaverotuksen perusteita
Varainsiirtovero

Evaluation scale

0 - 5

Arviointikriteerit, kiitettävä (5)

A student knows the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.

Assessment criteria, good (3)

A student is able to understand the legislation, which is on the background of personal taxation.
A student can apply independently the personal taxation legislation into different cases.

Arviointikriteerit, tyydyttävä (1)

A student recognizes the legislation, which is on the background of personal taxation.
A student can apply the personal taxation legislation into different cases monitoredly.

Assessment criteria, approved/failed

Pass/Fail

Pass:
The student knows how to interpret the relationships between professional concepts and how to compare and justify their choice of solution. They can independently assess and draw conclusions and develop alternative solutions using their knowledge of law.

Assessment methods and criteria

Piententit Devmoodlessa.