Personal TaxationLaajuus (5 cr)
Code: 3H00DP46
Credits
5 op
Objectives
After completing the course the students know the basics of income taxation, inheritance tax and transfer tax.
The students
- understand the main concepts and principles of personal taxation
- are able to locate and evaluate information about taxation
- are able to analyze and solve related legal problems.
Content
What are
- the basic provisions of earned income tax and capital income tax?
- the basic provisions of inheritance and gift tax?
- transfer tax?
- real estate tax?
- the basics of taxation procedure?
- legal remedies available for taxpayers?
Assessment criteria, satisfactory (1-2)
The student has reached the course objectives sufficiently. They know the basics of key concepts, principles and rules of this area of law and are able to apply them to factual situa-tions sufficiently.
Assessment criteria, good (3-4)
The student has reached the course objectives well, although their skills and competences are somewhat in need of further development. They know the main concepts, principles and rules of this area of law widely and are able to apply them to factual situations using rea-soned analysis.
Assessment criteria, excellent (5)
The student has reached the course objectives excellently. They have mastered the main concepts, principles and rules of personal taxation and are able to apply them to complicat-ed factual situations using reasoned analysis.
Enrolment period
22.11.2023 - 07.01.2024
Timing
08.01.2024 - 28.04.2024
Credits
5 op
Mode of delivery
Contact teaching
Unit
Business Administration
Campus
TAMK Main Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Degree Programme in Business Administration
Teachers
- Tero Poutala
Person in charge
Satu Kylmälä
Groups
-
22LIKOM
-
22LIKOT
-
22LIKOH
Objectives (course unit)
After completing the course the students know the basics of income taxation, inheritance tax and transfer tax.
The students
- understand the main concepts and principles of personal taxation
- are able to locate and evaluate information about taxation
- are able to analyze and solve related legal problems.
Content (course unit)
What are
- the basic provisions of earned income tax and capital income tax?
- the basic provisions of inheritance and gift tax?
- transfer tax?
- real estate tax?
- the basics of taxation procedure?
- legal remedies available for taxpayers?
Assessment criteria, satisfactory (1-2) (course unit)
The student has reached the course objectives sufficiently. They know the basics of key concepts, principles and rules of this area of law and are able to apply them to factual situa-tions sufficiently.
Assessment criteria, good (3-4) (course unit)
The student has reached the course objectives well, although their skills and competences are somewhat in need of further development. They know the main concepts, principles and rules of this area of law widely and are able to apply them to factual situations using rea-soned analysis.
Assessment criteria, excellent (5) (course unit)
The student has reached the course objectives excellently. They have mastered the main concepts, principles and rules of personal taxation and are able to apply them to complicat-ed factual situations using reasoned analysis.
Assessment scale
0-5
Enrolment period
01.12.2022 - 05.01.2023
Timing
23.01.2023 - 07.04.2023
Credits
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Business Administration
Campus
TAMK Main Campus
Teaching languages
- Finnish
Seats
15 - 35
Degree programmes
- Degree Programme in Business Administration
Teachers
- Hanna Laasanen
Person in charge
Hanna Laasanen
Groups
-
21LIKOJ
Objectives (course unit)
After completing the course the students know the basics of income taxation, inheritance tax and transfer tax.
The students
- understand the main concepts and principles of personal taxation
- are able to locate and evaluate information about taxation
- are able to analyze and solve related legal problems.
Content (course unit)
What are
- the basic provisions of earned income tax and capital income tax?
- the basic provisions of inheritance and gift tax?
- transfer tax?
- real estate tax?
- the basics of taxation procedure?
- legal remedies available for taxpayers?
Assessment criteria, satisfactory (1-2) (course unit)
The student has reached the course objectives sufficiently. They know the basics of key concepts, principles and rules of this area of law and are able to apply them to factual situa-tions sufficiently.
Assessment criteria, good (3-4) (course unit)
The student has reached the course objectives well, although their skills and competences are somewhat in need of further development. They know the main concepts, principles and rules of this area of law widely and are able to apply them to factual situations using rea-soned analysis.
Assessment criteria, excellent (5) (course unit)
The student has reached the course objectives excellently. They have mastered the main concepts, principles and rules of personal taxation and are able to apply them to complicat-ed factual situations using reasoned analysis.
Assessment scale
0-5
Enrolment period
02.12.2022 - 31.12.2022
Timing
01.01.2023 - 31.07.2023
Credits
5 op
Mode of delivery
Contact teaching
Unit
Business Administration
Campus
TAMK Main Campus
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business Administration
Teachers
- Tero Poutala
Person in charge
Tero Poutala
Groups
-
21LIKOT
-
21LIKOM
-
21LIKOH
Objectives (course unit)
After completing the course the students know the basics of income taxation, inheritance tax and transfer tax.
The students
- understand the main concepts and principles of personal taxation
- are able to locate and evaluate information about taxation
- are able to analyze and solve related legal problems.
Content (course unit)
What are
- the basic provisions of earned income tax and capital income tax?
- the basic provisions of inheritance and gift tax?
- transfer tax?
- real estate tax?
- the basics of taxation procedure?
- legal remedies available for taxpayers?
Assessment criteria, satisfactory (1-2) (course unit)
The student has reached the course objectives sufficiently. They know the basics of key concepts, principles and rules of this area of law and are able to apply them to factual situa-tions sufficiently.
Assessment criteria, good (3-4) (course unit)
The student has reached the course objectives well, although their skills and competences are somewhat in need of further development. They know the main concepts, principles and rules of this area of law widely and are able to apply them to factual situations using rea-soned analysis.
Assessment criteria, excellent (5) (course unit)
The student has reached the course objectives excellently. They have mastered the main concepts, principles and rules of personal taxation and are able to apply them to complicat-ed factual situations using reasoned analysis.
Assessment scale
0-5