Company Taxation (4 cr)

Evaluation scale

H-5

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

Location and time

Kevät 2025, Wärtsilä-kampus.

Materials

Moodlen materiaalit ja muu kurssin aikana käytettävä materiaali.

Opintojaksoon liittyvä kirjallisuus:

Tomperi Soile. Yritysverotus - Suunnittelusta tilinpäätökseen. 2022. Edita. tai muu vastaava oppikirja.

Teaching methods

Opetus toteutetaan lähiopetuksena Wärtsilä-kampukselle. Lähitapaamiset pitävät sisällään teorialuentoja sekä ryhmäkohtaisia harjoitustunteja.

Student workload

4 op = 108 tuntia opiskelijan työtä.