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Personal Taxation (5 cr)

Code: 3H00DP46-3007

General information


Enrolment period
02.12.2024 - 28.02.2025
Registration for the implementation has ended.
Timing
03.03.2025 - 02.06.2025
Implementation has ended.
Credits
5 cr
Mode of delivery
Contact learning
Unit
Business Administration
Campus
TAMK Main Campus
Teaching languages
Finnish
Degree programmes
Degree Programme in Business Administration
Teachers
Sirkka Saarinen
Person in charge
Sirkka Saarinen
Course
3H00DP46

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.

Exam schedules

Ilmoitetaan Moodlessa.

Assessment methods and criteria

Arviointi pääosin tentin perusteella, lisäksi oppimistehtävien palautus otetaan huomioon.

Assessment scale

0-5

Teaching methods

Luennot, harjoitukset, oppimistehtävät. Lähiopetus.

Learning materials

Ilmoitetaan myöhemmin. Saatavilla sähköisesti.

Student workload

5 op. tarkoittaa 135 h opiskelijan työtä.

Completion alternatives

Ei valinnaisia suoritustapoja.

Voit kuitenkin hakea toteutuksen hyväksilukemista opintojen tai aiemmin hankitun osaamisen perusteella.

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