•   Corporate Taxation and Result Planning FEJ19EB03-3003 06.03.2023-30.04.2023  5 credits  (FEK21D-J) +-
    Competence objectives of the study unit
    Student
    -knows the structure of companies income taxation
    -can apply tax laws when performing a company´s result planning.
    Prerequisites
    Basics of Accounting
    Financial Accounting in different Forms of Organizations
    Advanced Financial Accounting
    Content of the study unit
    - structure of direct taxation
    -income taxation
    - income taxation for different company forms
    -taxation of business activities
    -tax reliefs
    -property taxation
    -taxation of farming
    -tax planning
    Assessment criteria
    Failed (0)
    Criteria for grade 1 are not met.
    Assessment criteria – satisfactory (1-2)
    Student knows the structure of companies income taxation.
    Student understands the company taxation.
    Student understands the meaning of a company´s result planning.
    Assessment criteria – good (3-4)
    Student can explain the structure of companies income taxation and can calculate income taxes for different types of organizations. Student can perform income-tax return for a company.
    Student can explain the company taxation and knows what incomes are taxable and what costs are deductable.
    Student can apply tax laws when performing a company´s result planning.
    Assessment criteria – excellent (5)
    Student can explain the structure of companies income taxation and can calculate income taxes for different types of organizations. Student can independently perform income-tax return for a company.
    Student can explain the company taxation and knows what incomes are taxable and what costs are deductable. Student can independently perform tax calculations.
    Student can independently apply tax laws when performing a company´s result planning for all kinds of business structures.
    Name of lecturer(s)

    Anna-Lena Berglund

    Learning material

    Tomperi, S.: Yritysverotus ja tilinpäätössuunnittelu. Helsinki. Oy Edita Ab.
    Tax Laws
    Articles and material from vero.fi
    Exercises and other literature informed in Moodle

    Learning methods

    -lectures and exercises
    -project work

    Objects, timing and methods of assessment

    Alla delområden bör vara godkända för godkänt kursvitsord. (not translated)

    Teaching language

    Swedish

    Timing

    06.03.2023 - 30.04.2023

    Enrollment date range

    01.12.2022 - 05.03.2023

    Group(s)
    • FEK21D-J
    Responsible unit

    Faculty of Business

    Small group(s)
    • FEK21-J-E (Size: 0.
    Teachers and responsibilities

    Anna-Lena Berglund

    Degree Programme(s)

    Degree Programme in Business Administration

    Assessment scale

    H-5

    Practical training and working life co-operation

    trip to Tax Forum

    Exam dates and retake possibilities

    to be agreed on first lecture

    Timing and attendance

    Spring semester 2023

    Student's schedule and workload

    135 h

    Assessment criteria
    Failed (0)

    Criteria for grade 1 are not met.

    Assessment criteria – satisfactory (1-2)

    Student knows the structure of companies income taxation.
    Student understands the company taxation.
    Student understands the meaning of a company´s result planning.

    Assessment criteria – good (3-4)

    Student can explain the structure of companies income taxation and can calculate income taxes for different types of organizations. Student can perform income-tax return for a company.
    Student can explain the company taxation and knows what incomes are taxable and what costs are deductable.
    Student can apply tax laws when performing a company´s result planning.

    Assessment criteria – excellent (5)

    Student can explain the structure of companies income taxation and can calculate income taxes for different types of organizations. Student can independently perform income-tax return for a company.
    Student can explain the company taxation and knows what incomes are taxable and what costs are deductable. Student can independently perform tax calculations.
    Student can independently apply tax laws when performing a company´s result planning for all kinds of business structures.