Business taxation (5 cr)
Code: LT00AB15-3005
General information
Enrollment
15.08.2020 - 04.09.2020
Timing
26.10.2020 - 18.12.2020
Number of ECTS credits allocated
5 op
Virtual portion
2 op
RDI portion
1 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Liiketalouden koulutusyksikkö, Kouvola
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Management
Teachers
- Maisa Räsänen
Teacher in charge
Maisa Räsänen
Groups
-
LTKV19SP2Business, full-time studies
Objective
You can describe the taxation system in Finland.
You know how to calculate income tax in different forms of enterprise.
You can fill in the income tax report for the tax authority.
Content
What is the role of taxation in the company?
How to calculate the income tax for the owners and shareholders?
What kind of information does the company need when filling in the income tax report?
Opiskelumateriaali
Learn-alustalle oleva materiaali.
Oheismateriaali: Soile Tomperi: Yritysverotus ja tilinpäätössuunnittelu v. 2019 tai vanhempi painos, Sanoma Pro.
Evaluation scale
1-5
Assessment methods and criteria
Palautettava ja arvioitava parityö, 30 %
Tentti, 70 %
Qualifications
Financial Accounting studies or equivalent knowledge.