Corporate taxationLaajuus (5 cr)

Objective

You demonstrate familiarity with the current taxation system and various tax laws in Finland.
You know how to calculate the payable taxes for different business structures.
You know how to prepare a company’s tax return.
You know how to calculate the difference between the fiscal year’s profit and taxable income.

Content

What is the role of taxation in a company?
How are the taxes of a company and its owners calculated for different business structures?
How do you calculate taxable income for the tax year based on the fiscal year’s profit?
How is a tax return prepared?

Qualifications

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting.
You are able to explain the basic principles of value added taxation and business taxation in different forms of business.

Evaluation

Students can
a. use professional vocabulary in different situations. 
b. justify the information sources in a critical way. 
e. choose appropriate models and methods.