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TaxationLaajuus (5 cr)

Code: LTP7052

Credits

5 op

Teaching language

  • Finnish

Responsible person

  • Soile Vinni

Objective

You will
- know the main principles of VAT and how to register or apply for registration in the VAT register
- be able to calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
- know the features of the Finnish tax system and can calculate the taxable income and the amount of tax due for different types of companies
- recognise the impact of business decisions on the direct taxation of the company and the entrepreneur

Content

- Features of the Finnish tax system
- Features of the Finnish VAT system
- General provisions and specific situations of the VAT Act
- Provisions of the Business Tax Act on the taxability of income and the deductibility of expenditure
- Special features of direct taxation of different types of companies and calculation of business taxes
- Legislation: Income Tax Act, Value Added Tax Act, Act on the Taxation of Business Income

Enrollment

01.10.2022 - 31.10.2022

Timing

13.03.2023 - 31.05.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Campus

Wärtsilä Campus Karjalankatu 3

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Economics
Teachers
  • Soile Vinni
  • Jani Kettunen
Teacher in charge

Soile Vinni

Groups
  • TOP22_23
    Other Complimentary Studies Group Semester 2022-2023
  • LLNS21
    BBA, Business Economics, Full-time studies, Fall, 2021

Objective

You will
- know the main principles of VAT and how to register or apply for registration in the VAT register
- be able to calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
- know the features of the Finnish tax system and can calculate the taxable income and the amount of tax due for different types of companies
- recognise the impact of business decisions on the direct taxation of the company and the entrepreneur

Content

- Features of the Finnish tax system
- Features of the Finnish VAT system
- General provisions and specific situations of the VAT Act
- Provisions of the Business Tax Act on the taxability of income and the deductibility of expenditure
- Special features of direct taxation of different types of companies and calculation of business taxes
- Legislation: Income Tax Act, Value Added Tax Act, Act on the Taxation of Business Income

Evaluation scale

H-5

Enrollment

01.10.2022 - 31.10.2022

Timing

09.02.2023 - 31.05.2023

Number of ECTS credits allocated

5 op

Virtual portion

4 op

Mode of delivery

20 % Contact teaching, 80 % Distance learning

Campus

Wärtsilä Campus Karjalankatu 3

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Economics
Teachers
  • Soile Vinni
Teacher in charge

Soile Vinni

Groups
  • TOP22_23
    Other Complimentary Studies Group Semester 2022-2023
  • LLAS21
    BBA, Business Economics, Blended learning, Fall, 2021

Objective

You will
- know the main principles of VAT and how to register or apply for registration in the VAT register
- be able to calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
- know the features of the Finnish tax system and can calculate the taxable income and the amount of tax due for different types of companies
- recognise the impact of business decisions on the direct taxation of the company and the entrepreneur

Content

- Features of the Finnish tax system
- Features of the Finnish VAT system
- General provisions and specific situations of the VAT Act
- Provisions of the Business Tax Act on the taxability of income and the deductibility of expenditure
- Special features of direct taxation of different types of companies and calculation of business taxes
- Legislation: Income Tax Act, Value Added Tax Act, Act on the Taxation of Business Income

Evaluation scale

H-5

Enrollment

01.10.2021 - 31.10.2021

Timing

14.03.2022 - 29.05.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Campus

Wärtsilä Campus Karjalankatu 3

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Economics
Teachers
  • Soile Vinni
  • Jani Kettunen
Teacher in charge

Soile Vinni

Groups
  • TOP21_22
    Other Complimentary Studies Group Semester 2021-2022
  • LTLNS20T
    BBA, Business Economics, Full-time studies, Fall, 2020, financial management

Objective

You will
- know the main principles of VAT and how to register or apply for registration in the VAT register
- be able to calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
- know the features of the Finnish tax system and can calculate the taxable income and the amount of tax due for different types of companies
- recognise the impact of business decisions on the direct taxation of the company and the entrepreneur

Content

- Features of the Finnish tax system
- Features of the Finnish VAT system
- General provisions and specific situations of the VAT Act
- Provisions of the Business Tax Act on the taxability of income and the deductibility of expenditure
- Special features of direct taxation of different types of companies and calculation of business taxes
- Legislation: Income Tax Act, Value Added Tax Act, Act on the Taxation of Business Income

Evaluation scale

H-5

Enrollment

01.10.2021 - 31.10.2021

Timing

14.02.2022 - 29.05.2022

Number of ECTS credits allocated

5 op

Virtual portion

4 op

Mode of delivery

20 % Contact teaching, 80 % Distance learning

Campus

Wärtsilä Campus Karjalankatu 3

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Economics
Teachers
  • Soile Vinni
Teacher in charge

Soile Vinni

Groups
  • TOP21_22
    Other Complimentary Studies Group Semester 2021-2022
  • LTLAS20
    BBA, Business Economics, Blended Learning, Fall, 2020

Objective

You will
- know the main principles of VAT and how to register or apply for registration in the VAT register
- be able to calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
- know the features of the Finnish tax system and can calculate the taxable income and the amount of tax due for different types of companies
- recognise the impact of business decisions on the direct taxation of the company and the entrepreneur

Content

- Features of the Finnish tax system
- Features of the Finnish VAT system
- General provisions and specific situations of the VAT Act
- Provisions of the Business Tax Act on the taxability of income and the deductibility of expenditure
- Special features of direct taxation of different types of companies and calculation of business taxes
- Legislation: Income Tax Act, Value Added Tax Act, Act on the Taxation of Business Income

Evaluation scale

H-5