VAMK

Change language: Suomi

Front Page > Archived Education > Free-choice Studies (H-VV) > 2008 > Personal Taxation (TLV9008)

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.


Back