Personal Taxation (3cr)
Code: KLWY015-3005
General information
- Enrollment
- 14.02.2022 - 31.12.2022
- Registration for the implementation has ended.
- Timing
- 01.02.2022 - 31.12.2022
- Implementation has ended.
- Number of ECTS credits allocated
- 3 cr
- Local portion
- 0 cr
- Virtual portion
- 3 cr
- Mode of delivery
- Distance learning
- Unit
- Business
- Teaching languages
- Finnish
- Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
- Teachers
- Eija Pekkonen
- Course
- KLWY015
Unfortunately, no reservations were found for the realization Personal Taxation KLWY015-3005. 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
Verovelvollisuus
Suhteellinen ja progressiivinen verotus
Tulojen veronalaisuus (pääomatulot ja ansiotulot)
Menojen vähennyskelpoisuus
Verotuksen toimittaminen
Perintö- ja lahjaverotuksen perusteet
Varainsiirtovero
Objective
Students will be proficient in the principles of personal taxation, taxation procedure and appeal.
Execution methods
Online course
Accomplishment methods
Essay
Content
The duty to pay tax
Proportional and progressive taxation
Taxable income (capital income and earnings)
Deductible expenses
Tax procedure
Location and time
Kesä- ja syksyopinnot.
Materials
Niskakangas H. & Nuutinen R. Henkilöverotus, Alma Talent Pro Fokus. Kirja on saatavilla sähköisenä KamkFinnan kautta Alman kirjahyllystä.
Verohallinnon materiaalit: vero.fi
Teaching methods
Verkko-opinnot.
Avain: henkiloverotus
Exam schedules
Tentit ovat Devmoodle-kurssilla.
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.