Personal TaxationLaajuus (5 cr)

Objectives

The course focuses on the basic regulations of earned income tax, capital income tax, inheritance tax, gift tax, transfer tax, and taxation procedure.

Students
- know the most common earned incomes and capital incomes
- are able to calculate taxable earned income and the amount of tax by applying the basic regulations of earned income taxation
- are able to calculate taxable capital income and the amount of tax by applying the basic regulations of capital income taxation
- gain the skills needed to check and supplement their own tax return
- are able to calculate the amount of gift and inheritance tax and know the factors affecting them
- know the basic transfer tax regulations
- know the basics of taxation procedure and legal remedies available for taxpayers
- are able to search for information about taxation and analyse and solve personal taxation issues

Content

How to handle owner/shareholder income and income from dividends in taxation of natural persons?
What are earned incomes and how are they taxed?
What are the most common capital incomes and how are they taxed?
How is gift, inheritance and other transition of property taxed?
How does the taxation procedure function and what legal remedies are available for taxpayers?

Prerequisites

No qualifications.