Study Guide

Objective

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.

Content

basic concepts in taxation
personal taxation
inheritance taxation
gift taxation
taxation in connection with property transfers and property holdings

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

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)

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.

Assessment criteria, fail (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.

Qualifications

Commercial and Company Law 6 ects