Tax law (5cr)

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

Students can
a. use professional vocabulary systematically.
b. look for information in the key information sources of the field.
c. identify interrelated tasks.
d. work together with customers, users and target groups.

Course material

study materials are provided by the teacher in class or via the Learn platform.

Study forms and methods

• The course is carried out by way of contact teaching on XAMK Kouvola campus according to a weekly schedule. Remote participation is not possible.
• Students make progress by attending scheduled lessons and completing tasks and assignments individually or in groups. The course consists of [insert number here] lessons and individual and small-group assignments. In addition, two written assignment must be completed.
• The teacher provides guidance during and after contact lessons.
• The assessed assignments are completed independently.
• Feedback is provided by different methods. These may include, for example, written and oral feedback and, for example, joint feedback on several returned work.
• The course consists of two parts. More detailed information available below in section “Course part description”.

RDI and work-related cooperation

Guest lectures might be given by representatives from the world of work.
Company visits are possible.

Timing of exams and assignments

In addition, a total of 2-4 separate written learning assignments are completed during the course.

- The course ends at the time indicated in the implementation information and specified on the Learn pages.
- Learning assignments must be returned to them according to a separately announced schedule.
- The exams are completed either during the last contact teaching sessions of the course or on the Learn platform within the framework of a separately specified completion schedule.

More detailed schedules and instructions will be announced on the course's Learn platform.

International cooperation

The course does not include supervised international cooperation.

Student workload

• 1 ECTS credits equals 27 hours of work by the student.
• In a 5-credit course, the student's total maximum workload is approximately 135 hours including lessons, group work and independent study.

Course part description

More detailed schedules and instructions will be announced on the course's Learn platform.

Evaluation scale

1-5

Assessment methods and criteria

Successful completion of the course requires the student to achieve at least 50% of the total score of the course. Individual passing of each task, exam or sub-area is not required.

0-49 p/% = 0
50-59 p/% = 1
60-69 p/% = 2
70-79 p/% = 3
80-89 p/% = 4
90-100 p/% = 5