Business taxationLaajuus (5 cr)

Objective

Students are familiar with the tax legislation concerning business taxation. Students are able to calculate taxable income and the taxes of an enterprise, and to compile a tax return. Students can use digital reporting services offered by the tax authority and understand the importance of information security related to digital reporting.

Content

How is the taxable income of an enterprise determined? How is a company’s taxable income in various forms of enterprise calculated, and how is the tax return of an enterprise compiled? How are the digital reporting services offered by the tax authority used and how is the information security of the reports ensured?

Evaluation

a. Osaat käyttää yrityksen verotukseen liittyviä ammattikäsitteitä.
b. Osaat etsiä tietoa alan keskeisistä tiedonlähteistä.
g. Osaat perustella toimintaasi oman alan eettisten periaatteiden mukaisesti.

Qualifications

Basic knowledge of financial accounting and the financial statements in various enterprises required.