Vero-oikeus (KDM004), 3 op

Basic information

Course name:	Vero-oikeus Tax law
Course Winha code:	KDM004
Kurre acronym:
Credits:	3
Type and level of course:	Professional studies
Year of study, semester or study period:	3.year
Implementation:	Not defined
Semester:	0607
Language of tuition:	Suomi
Teacher:
Final assessment:	Grading scale (0-5)

Descriptions

Prerequisites

Course contents (core content level)

Importance and purpose of tax law in the society
Finnish taxation system, different taxes and taxation procedures
Income taxation of private individuals
Inheritance taxation and gift taxation
Transfer taxation
Taxation procedure and appeals

Course contents (additional)

- tax planning of private individuals
- taxation of family transactions

Core content level learning outcomes (knowledge and understanding)

The students will be familiar with the importance and the purpose of juridical regulation of taxation in the society. They will learn the outlines of the Finnish taxation system in force and different taxes. They will be familiar with the characters of income and deductions of private individuals.

Core content level learning outcomes (skills)

The students will be able to acquire judicial information about taxation from different sources and compile a tax return form for a private individual. They will be able to calculate the taxable income and tax of a private person.

Teaching and learning strategies

lectures
assignments
exam

Teaching methods and student workload

Lectures
Individual research, reading
Exam

Assessment weighting and grading

Exam 70% and assignments 30%
Alternative: exam 100%

Related competences of the degree programme

Advances business competencies
Personal development