Personal Taxation
| Structure Type: | Study unit |
|---|---|
| Code: | TLS3401 |
| Type: | Compulsory / Professional Studies |
| Curriculum: | T-LT 2011 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2013-2014) |
| Credits: | 5 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 file a tax return for a private person and calculate the amount of tax to be payed.
Student's Workload
Total work load of the course: 135 h
- of which scheduled studies: 60 h
- of which autonomous studies: 75 h
Prerequisites / Recommended Optional Courses
No prerequisites
Contents
The basics of taxation of individuals. Earning income, capital income, net wealth and liabilities. The taxation of the income from outside Finland. Progressive and flat-rate tax. Deductions. Filing a tax-return.
Recommended or Required Reading and Other Learning Resources/Tools
Internet pages of the Tax office. Laws.
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. Working in small groups. Getting information from the Internet and using it for case-excersises.
Assessment Criteria
1 = the student has knowledges in personal taxation and is able to use his/her knowledge in practise
3 = the student has good knowledges in personal taxation and has good abilities to use his/her knowledge in practise
5 = the student has excellent knowledges in personal taxation and has excellent abilities to use his/her knowledge in practise
Assessment Methods
Case (100%)
Assessment on the scale 0-5.