Taxation (5 cr)
Code: LTP7052-3006
General information
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_23Other Complimentary Studies Group Semester 2022-2023
-
LLAS21BBA, 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