Personal Taxation
| Structure Type: | Study unit |
|---|---|
| Code: | TLV9008 |
| Type: | Optional / x |
| Curriculum: | H-VV 2008 |
| Level: | Continuing Education etc. |
| Credits: | 3 cr |
| Responsible Teacher: | Hautamäki, Timo |
| Language of Instruction: | Finnish |
Learning Outcomes
The Student understands the taxation of private persons in such an extent that he or she is able to calculate the amount of tax to be payed.
Student's Workload
Total work load of the course: 81 h
- of which scheduled studies: 39 h
- of which autonomous studies: 42 h
Prerequisites / Recommended Optional Courses
No prerequisites
Contents
The basics of taxation of individuals. Earning income, capital income, net wealth and liabilities. Progressive and flat-rate tax. Deductions. Filing a tax-return. The structure and content of the Income Tax Act.
Recommended or Required Reading and Other Learning Resources/Tools
Internet pages of the Tax office and Finlex legislation.
Suojanen, Kalevi (newest edition) Opi oikeutta; tradenomin käsikirja. Jyväskylä, KS-Kustannus Oy. (the chapter Henkilöverotus)
Mode of Delivery / Planned Learning Activities and Teaching Methods
Virtual teaching. Getting information. Case-excersises as team working through Internet (not F2F).
Assessment Criteria
5=very good knowlege
3=goos knowledge
1=knowledges
Assessment Methods
Written individual test (50%) and a case that is made as team work (50%). Assessment on the scale 0-5.