Study Guide

Objective

Student
-knows the structure of companies income taxation
-can apply tax laws when performing a company´s result planning.

Content

- 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

Location and time

Spring semester 2023

Materials

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

Teaching methods

-lectures and exercises
-project work

Employer connections

trip to Tax Forum

Exam schedules

to be agreed on first lecture

Student workload

135 h

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

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)

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.

Assessment criteria, fail (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.

Qualifications

Basics of Accounting
Financial Accounting in different Forms of Organizations
Advanced Financial Accounting