Corporate Taxation (5 cr)

Objectives (course unit)

The course deepens the students’ skills both in direct and indirect taxation along with their specific questions.

After completing the course the student
- has mastered the totality of company taxation
- can make tax returns for various company forms and calculate taxable income
- is familiar with some special issues of taxation in foreign trade (e.g. transfer pricing)
- know special issues of VAT procedure
- know VAT procedure in foreign trade.

Content (course unit)

How are different forms of businesses taxed?
How are tax returns drawn up?
How can company taxation be considered in result planning?
What kinds of costs are non-deductible in value added taxation?
How are special issues and foreign trade procedures carried out in value added taxation?

Assessment criteria, satisfactory (1-2) (course unit)

The student knows the most important concepts, calculations and forms of taxation. They can somewhat apply this knowledge in practical problems and to seek for some basic information.

Assessment criteria, good (3-4) (course unit)

The student knows the concepts, calculations and tax forms, both in direct and indirect taxation. They are able to apply this knowledge to different practical situations and to seek for information. The student is able to make some conclusions based on tax regulation and can somewhat combine information from different sources.

Assessment criteria, excellent (5) (course unit)

The student has mastered the concepts, calculations and tax forms, both in direct and indirect taxation. They are able to apply this knowledge to different practical situations and to seek for information or resolutions. The student is able to make justified conclusions based on tax regulation and can combine information from different sources to an entity.

Location and time

Opetus lukujärjestyksen mukaan.

Exam schedules

Opintojaksolla on kaksi erillistä tenttiä.
Uusintatenteistä tieto on Moodlessa.

Assessment scale

0-5

Teaching methods

Luennot (lähiopetus), harjoitukset, itsenäinen opiskelu

Learning materials

Soile Tomperi, Yritysverotus Suunnittelusta tilinpäätökseen, 2022, Edita
Soile Tomperi, Kehittyvä kirjanpitotaito, 2024, Edita
Soile Tomperi, Kehittyvä kirjanpitotaito harjoituskirja, 2024, Edita
Moodlessa ilmoitetut Eduhousen luennot

Student workload

5 op = 135 tuntia opiskelijan työtä

Content scheduling

Välitön verotus
- kertaus eri yritysmuotojen verotuksesta, varallisuuden laskennassa tehtävät oikaisut
- varojenjako verotuksessa
- tulojen veronalaisuus ja menojen vähennyskelpoisuus, tulojen ja menojen jaksottaminen sekä varaukset
- tilinpäätössuunnittelu
Välillinen verotus
- arvonlisäverotuksen erityiskysymykset
- arvonlisävero ulkomaankaupassa
Kansainvälinen verotus

Completion alternatives

Ei valinnaista suoritustapaa