•   Basics of Tax Law FEJ19JU03-3002 01.01.2023-17.03.2023  3 credits  (FEK21D-J) +-
    Competence objectives of the study unit
    Students are familiar with the basics of the tax procedure in Finland on a general level, and specifically regarding personal taxation, inheritance and gift taxation and property transfers.
    Prerequisites
    Commercial and Company Law 6 ects
    Content of the study unit
    basic concepts in taxation
    personal taxation
    inheritance taxation
    gift taxation
    taxation in connection with property transfers and property holdings
    Assessment criteria
    Failed (0)
    The criteria for grade 1 is not met
    Assessment criteria – satisfactory (1-2)
    Student knows the bascis of Finnish tax laws
    Student understands the system for personal taxation and can control her own tax.
    Student knows the Finnish inheritance and gift tax laws.
    Student knows the taxation for owning and selling properties.
    Assessment criteria – good (3-4)
    Student knows different tax types and understands the laws regulating the Finnish tax system.
    Student understands the difference between capital and earned income and can perform income tax calculations taking deductions as well as tax prepayments into account.
    Student can do tax computations for inheritance and gift taxes.
    Student can explain the taxation for different situations within property taxation in Finland.
    Assessment criteria – excellent (5)
    Student has in-depth knowledge of how the Finnish taxation procedure and understands the difference between general and specific tax liability.

    Student can perform advanced tax calculations according to Finnish tax laws and international tax agreements.
    Student can independently do tax computations for inheritance and gift taxes, both in Finnish and international situations.
    Student can explain the taxation for different situations within property taxation in Finland and international situations.
    Name of lecturer(s)

    Cilla Salo

    Learning material

    Meddelas på Moodle. Genomgång vid första tillfället. (not translated)

    Learning methods

    Föreläsningar, räkneövningar och projektarbete. (not translated)

    Objects, timing and methods of assessment

    Tentamen, inlämningsövningar och projektarbete (not translated)

    Teaching language

    Swedish

    Timing

    01.01.2023 - 17.03.2023

    Enrollment date range

    01.12.2022 - 31.12.2022

    Group(s)
    • FEK21D-J
    Responsible unit

    Faculty of Business

    Teachers and responsibilities

    Cilla Salo

    Degree Programme(s)

    Degree Programme in Business Administration

    Assessment scale

    H-5

    Exam dates and retake possibilities

    Genomgång med studerande vid första tillfället. Tidtabellen s.k. veckoplan finns på Moodle.
    Omtentamina, på officiella omtentamenstillfällen. (not translated)

    Timing and attendance

    våren 2023 (not translated)

    Student's schedule and workload

    27h arbete per studiepoäng.
    3sp = 81h arbete.

    28 h föreläsningar
    20 h övningar
    20 h projektarbete
    13 själrvstudier, tentläsning, reflektioner
    Totalt 81h arbetsmängd (not translated)

    Assessment criteria
    Failed (0)

    The criteria for grade 1 is not met

    Assessment criteria – satisfactory (1-2)

    Student knows the bascis of Finnish tax laws
    Student understands the system for personal taxation and can control her own tax.
    Student knows the Finnish inheritance and gift tax laws.
    Student knows the taxation for owning and selling properties.

    Assessment criteria – good (3-4)

    Student knows different tax types and understands the laws regulating the Finnish tax system.
    Student understands the difference between capital and earned income and can perform income tax calculations taking deductions as well as tax prepayments into account.
    Student can do tax computations for inheritance and gift taxes.
    Student can explain the taxation for different situations within property taxation in Finland.

    Assessment criteria – excellent (5)

    Student has in-depth knowledge of how the Finnish taxation procedure and understands the difference between general and specific tax liability.

    Student can perform advanced tax calculations according to Finnish tax laws and international tax agreements.
    Student can independently do tax computations for inheritance and gift taxes, both in Finnish and international situations.
    Student can explain the taxation for different situations within property taxation in Finland and international situations.