Personal Taxation (5 cr)
Code: 3H00DP46-3006
General information
- Enrolment period
- 22.11.2023 - 07.01.2024
- Registration for the implementation has ended.
- Timing
- 08.01.2024 - 28.04.2024
- Implementation has ended.
- Credits
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Business Administration
- Campus
- TAMK Main Campus
- Teaching languages
- Finnish
- Seats
- 20 - 40
- Degree programmes
- Degree Programme in Business Administration
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.
Location and time
Ks. kontaktikertojen ajankohdat ja moodle
Exam schedules
Ilmoitetaan moodlessa (kirjatentti)
Assessment scale
0-5
Teaching methods
Luennot, harjoitukset, oppimistehtävät
Learning materials
Niskakangas, Heikki, et al. Johdatus Suomen verojärjestelmään. 4., uudistettu painos., Alma Talent, 2020
Ossa, Jaakko: Tuloverolaki käytännössä. Alma Talent
Ossa, Jaakko: Perintö- ja lahjaverotus, Alma Talent
vero.fi -sivuston materiaalit (moodlessa tarkemmin viitatut ohjeet ja syventävät vero-ohjeet)
Moodlen materiaalit
Keskeinen lainsäädäntö: Tuloverolaki, laki yleisradioverosta, laki verotusmenettelystä, varainsiirtoverolaki, perintö- ja lahjaverolaki
Student workload
5 ECTS = 135 tuntia
Completion alternatives
Kirjatentti (Exam)
Voit hakea toteutuksen hyväksilukemista aiemmin hankitun osaamisen tai opintojen perusteella.
International connections
Vero-oikeuden kansainvälisiä rajapintoja.