Basics of tax legislationLaajuus (5 cr)

Objective

You can identify the regulations concerning the taxation of individuals and explain their main content.
You can describe how taxes are determined in the most common situations.
You can calculate an individual’s taxable income and explain the taxation process.
You understand the taxation system in Finland.

Content

What taxes must an individual pay?
How is taxable income determined?
How is taxation carried out?

Evaluation

Students can
a. use the professional concepts consistently.
b. search for information from key sources in the field.
c. outline the scope of tasks.