Tax lawLaajuus (5 cr)
Code: LT00AB34
Credits
5 op
Objective
You are able to say what taxes a natural person has to pay.
You are able to describe how taxes are determined in most common situations.
You are able to apply the laws in most typical situations.
You are able to calculate how income is determined in taxation.
You are able to describe the procedure of taxation.
Content
What taxes does a natural person have to pay?
How is the amount of taxed income determined?
What is the taxation procedure like?
Enrollment
04.11.2024 - 17.11.2024
Timing
13.01.2025 - 31.05.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Department of Business
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 60
Degree programmes
- Degree Programme in Business Management
Teachers
- Tiina Savia
Teacher in charge
Tiina Savia
Groups
-
LTKV22KM1Business, part-time studies
-
LTKV22SP1Business, full-time studies
Objective
You are able to say what taxes a natural person has to pay.
You are able to describe how taxes are determined in most common situations.
You are able to apply the laws in most typical situations.
You are able to calculate how income is determined in taxation.
You are able to describe the procedure of taxation.
Content
What taxes does a natural person have to pay?
How is the amount of taxed income determined?
What is the taxation procedure like?
Evaluation scale
1-5
Enrollment
06.11.2023 - 17.11.2023
Timing
08.01.2024 - 31.05.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Department of Business
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Degree Programme in Business Management
Teachers
- Sampo Järvinen
Teacher in charge
Sampo Järvinen
Groups
-
LTKV21SP1Business, full-time studies
Objective
You are able to say what taxes a natural person has to pay.
You are able to describe how taxes are determined in most common situations.
You are able to apply the laws in most typical situations.
You are able to calculate how income is determined in taxation.
You are able to describe the procedure of taxation.
Content
What taxes does a natural person have to pay?
How is the amount of taxed income determined?
What is the taxation procedure like?
Evaluation scale
1-5
Enrollment
06.11.2023 - 17.11.2023
Timing
08.01.2024 - 31.05.2024
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Department of Business
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 60
Degree programmes
- Degree Programme in Business Management
Teachers
- Sampo Järvinen
Teacher in charge
Sampo Järvinen
Groups
-
LTKV22KM1Business, part-time studies
-
LTKV21SP1Business, full-time studies
Objective
You are able to say what taxes a natural person has to pay.
You are able to describe how taxes are determined in most common situations.
You are able to apply the laws in most typical situations.
You are able to calculate how income is determined in taxation.
You are able to describe the procedure of taxation.
Content
What taxes does a natural person have to pay?
How is the amount of taxed income determined?
What is the taxation procedure like?
Evaluation scale
1-5
Enrollment
07.11.2022 - 18.11.2022
Timing
30.01.2023 - 02.04.2023
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Department of Business
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Management
Teachers
- Mirka Loponen
Teacher in charge
Mirka Loponen
Groups
-
LTKV20SP1Business, full-time studies
Objective
You are able to say what taxes a natural person has to pay.
You are able to describe how taxes are determined in most common situations.
You are able to apply the laws in most typical situations.
You are able to calculate how income is determined in taxation.
You are able to describe the procedure of taxation.
Content
What taxes does a natural person have to pay?
How is the amount of taxed income determined?
What is the taxation procedure like?
Opiskelumateriaali
Räbinä & Al. Henkilökohtaisen tulon verotus. Alma Talent 2019. Xamk e-aineistot.
Verolait. Alma Talent Xamk e-aineistot
Tuloverolaki (TVL)
Ennakkoperintälaki (EPL)
Laki verotusmenettelystä (VML)
Verohallinnon päätökset ja ohjeet. www.vero.fi
Yksilölliset oppimisväylät
Työviikkopohjainen oppimisväylä:
Luennot, oppimistehtävät ja tentti.
Opintojakso edellyttää verkostoitumista ja tekemällä oppimista. Opintojaksolla opiskellaan parityöskentelynä ja yksilötyöskentelynä.
Opintojakson sisältö koostuu:
I Johdatus verotukseen
II Tuloverotuksen perusratkaisut
III Henkilökohtainen tulo
IV Pääomatulot ja niistä tehtävät vähennykset
V Verotusmenettely tuloverotuksessa
Tentit ja muut määräajat
Learn-tentti opintojakson lopussa.
Opiskelijan työmäärä
Lähiopetus, oppimistehtävät, itsenäinen opiskelu ja tentti yhteensä 135 h opiskelijan työtä.
Evaluation scale
1-5
Assessment methods and criteria
Arviointi tapahtuu arvosanoilla 1-5. Oppimistehtäviä ei voi uusia eikä korottaa eikä korvata muilla suorituksilla. Oppimistehtävien ja tentin osuus kokonaisarvionnista ilmoitetaan Learn-alustalla opintojakson alussa-