Company TaxationLaajuus (4 cr)
Code: LL10028
Credits
4 op
Teaching language
- Finnish
Responsible person
- Jani Kettunen
Objective
You understand
- how taxes related to business activities
- how business income is taxed
- the impact of business decisions on taxation
- how the business economy and the owner's economy are related in tax terms
You will be able to
- calculate the taxable income of different types of companies
- calculate the amount of tax due by a company
- calculate the amount of tax due on dividends paid to a shareholder in a limited company
- complete a tax return
Content
- Finland's tax system and tax objectives
- Business taxation and tax procedure
- Link between financial statements and taxation
- Taxability of income
- Deductibility of expenses
- Taxation of dividends of a limited liability company and of a shareholder
- Taxation of partnership income
- Taxation of the income of sole proprietorships
- Act on the taxation of business income 1968/360
Enrollment
01.10.2024 - 31.10.2024
Timing
10.03.2025 - 23.05.2025
Number of ECTS credits allocated
4 op
Virtual portion
2 op
Mode of delivery
50 % Contact teaching, 50 % Distance learning
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Jani Kettunen
Teacher in charge
Jani Kettunen
Groups
-
LLAS23BBA, Business Economics, Blended learning, Fall, 2023
Objective
You understand
- how taxes related to business activities
- how business income is taxed
- the impact of business decisions on taxation
- how the business economy and the owner's economy are related in tax terms
You will be able to
- calculate the taxable income of different types of companies
- calculate the amount of tax due by a company
- calculate the amount of tax due on dividends paid to a shareholder in a limited company
- complete a tax return
Content
- Finland's tax system and tax objectives
- Business taxation and tax procedure
- Link between financial statements and taxation
- Taxability of income
- Deductibility of expenses
- Taxation of dividends of a limited liability company and of a shareholder
- Taxation of partnership income
- Taxation of the income of sole proprietorships
- Act on the taxation of business income 1968/360
Evaluation scale
H-5
Enrollment
01.10.2024 - 31.10.2024
Timing
10.02.2025 - 20.04.2025
Number of ECTS credits allocated
4 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
- Jani Kettunen
Teacher in charge
Jani Kettunen
Groups
-
LLNS23BBA, Business Economics, Full-time studies, Fall, 2023
Objective
You understand
- how taxes related to business activities
- how business income is taxed
- the impact of business decisions on taxation
- how the business economy and the owner's economy are related in tax terms
You will be able to
- calculate the taxable income of different types of companies
- calculate the amount of tax due by a company
- calculate the amount of tax due on dividends paid to a shareholder in a limited company
- complete a tax return
Content
- Finland's tax system and tax objectives
- Business taxation and tax procedure
- Link between financial statements and taxation
- Taxability of income
- Deductibility of expenses
- Taxation of dividends of a limited liability company and of a shareholder
- Taxation of partnership income
- Taxation of the income of sole proprietorships
- Act on the taxation of business income 1968/360
Evaluation scale
H-5
Enrollment
01.10.2023 - 31.10.2023
Timing
12.02.2024 - 02.06.2024
Number of ECTS credits allocated
4 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
- Jani Kettunen
Teacher in charge
Jani Kettunen
Groups
-
LLNS22BBA, Business Economics, Full-time studies, Fall, 2022
Objective
You understand
- how taxes related to business activities
- how business income is taxed
- the impact of business decisions on taxation
- how the business economy and the owner's economy are related in tax terms
You will be able to
- calculate the taxable income of different types of companies
- calculate the amount of tax due by a company
- calculate the amount of tax due on dividends paid to a shareholder in a limited company
- complete a tax return
Content
- Finland's tax system and tax objectives
- Business taxation and tax procedure
- Link between financial statements and taxation
- Taxability of income
- Deductibility of expenses
- Taxation of dividends of a limited liability company and of a shareholder
- Taxation of partnership income
- Taxation of the income of sole proprietorships
- Act on the taxation of business income 1968/360
Evaluation scale
H-5
Enrollment
01.10.2023 - 31.10.2023
Timing
11.01.2024 - 19.05.2024
Number of ECTS credits allocated
4 op
Virtual portion
2 op
Mode of delivery
50 % Contact teaching, 50 % Distance learning
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Jani Kettunen
Teacher in charge
Jani Kettunen
Groups
-
LLAS22BBA, Business Economics, Blended learning, Fall, 2022
Objective
You understand
- how taxes related to business activities
- how business income is taxed
- the impact of business decisions on taxation
- how the business economy and the owner's economy are related in tax terms
You will be able to
- calculate the taxable income of different types of companies
- calculate the amount of tax due by a company
- calculate the amount of tax due on dividends paid to a shareholder in a limited company
- complete a tax return
Content
- Finland's tax system and tax objectives
- Business taxation and tax procedure
- Link between financial statements and taxation
- Taxability of income
- Deductibility of expenses
- Taxation of dividends of a limited liability company and of a shareholder
- Taxation of partnership income
- Taxation of the income of sole proprietorships
- Act on the taxation of business income 1968/360
Evaluation scale
H-5