Personal taxationLaajuus (5 cr)
Code: AL00CI94
Credits
5 op
Objective
The student is able to
seek tax-related information independently and apply it to practical situations and know the tax procedure
clarify the structure of the income tax system and the division of sources of income
calculate the income taxes of a natural person on capital and earned income
handle the taxation of owners of different types of companies
handle taxation of different types of investments
describe the principles of transfer taxation, real estate taxation and inheritance and gift taxation
Enrollment
20.11.2023 - 05.01.2024
Timing
15.01.2024 - 19.05.2024
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
E-campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Complementary competence and optional courses, Bachelors
Teachers
- Tarja Muikku
Scheduling groups
- Verkkoluento 1 (Size: 0. Open UAS: 0.)
- Vapaaehtoinen verkko-ohjaustunti 1 (Size: 0. Open UAS: 0.)
Groups
-
LLABTOTA
-
LLABTO23-24
Small groups
- Online lecture 1
- Online lecture 1
Learning outcomes
The student is able to
seek tax-related information independently and apply it to practical situations and know the tax procedure
clarify the structure of the income tax system and the division of sources of income
calculate the income taxes of a natural person on capital and earned income
handle the taxation of owners of different types of companies
handle taxation of different types of investments
describe the principles of transfer taxation, real estate taxation and inheritance and gift taxation
Assessment scale
1-5
Enrollment
20.11.2023 - 05.01.2024
Timing
15.01.2024 - 28.04.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Complementary competence and optional courses, Bachelors
Teachers
- Tarja Muikku
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
Groups
-
LLABTOTA
-
LLPRLII23SL
-
LLABTO23-24
Small groups
- Lecture 1
Learning outcomes
The student is able to
seek tax-related information independently and apply it to practical situations and know the tax procedure
clarify the structure of the income tax system and the division of sources of income
calculate the income taxes of a natural person on capital and earned income
handle the taxation of owners of different types of companies
handle taxation of different types of investments
describe the principles of transfer taxation, real estate taxation and inheritance and gift taxation
Assessment scale
1-5
Enrollment
21.11.2022 - 15.01.2023
Timing
23.01.2023 - 26.05.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
E-campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Complementary competence and optional courses, Bachelors
Teachers
- Tarja Muikku
Scheduling groups
- Verkkoluento 1 (Size: 0. Open UAS: 0.)
Groups
-
LLABTO23H
Small groups
- Verkkoluento 1
Learning outcomes
The student is able to
seek tax-related information independently and apply it to practical situations and know the tax procedure
clarify the structure of the income tax system and the division of sources of income
calculate the income taxes of a natural person on capital and earned income
handle the taxation of owners of different types of companies
handle taxation of different types of investments
describe the principles of transfer taxation, real estate taxation and inheritance and gift taxation
Assessment scale
1-5
Enrollment
21.11.2022 - 08.01.2023
Timing
16.01.2023 - 30.04.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Tarja Muikku
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
- Tentti 1 (Size: 0. Open UAS: 0.)
Groups
-
LLABTO23H
-
LLPRLII22SL
Small groups
- Luennot 1
- Tentti 1
Learning outcomes
The student is able to
seek tax-related information independently and apply it to practical situations and know the tax procedure
clarify the structure of the income tax system and the division of sources of income
calculate the income taxes of a natural person on capital and earned income
handle the taxation of owners of different types of companies
handle taxation of different types of investments
describe the principles of transfer taxation, real estate taxation and inheritance and gift taxation
Assessment scale
1-5
Enrollment
01.07.2022 - 04.09.2022
Timing
29.08.2022 - 18.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
E-campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Complementary competence and optional courses, Bachelors
Teachers
- Tarja Muikku
Scheduling groups
- Ohjaustunti (Size: 0. Open UAS: 0.)
- Aloitusluento (Size: 0. Open UAS: 0.)
Groups
-
LLABTO22H
Small groups
- Verkkoluento 1
- Verkkoluento 1
Learning outcomes
The student is able to
seek tax-related information independently and apply it to practical situations and know the tax procedure
clarify the structure of the income tax system and the division of sources of income
calculate the income taxes of a natural person on capital and earned income
handle the taxation of owners of different types of companies
handle taxation of different types of investments
describe the principles of transfer taxation, real estate taxation and inheritance and gift taxation
Assessment scale
1-5
Enrollment
19.11.2021 - 09.01.2022
Timing
10.01.2022 - 01.05.2022
Number of ECTS credits allocated
5 op
Virtual portion
3 op
Mode of delivery
40 % Contact teaching, 60 % Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Degree programmes
- Complementary competence and optional courses, Bachelors
Teachers
- Tarja Muikku
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
- Tentti 1 (Size: 0. Open UAS: 0.)
- Harjoitukset 1 (Size: 0. Open UAS: 0.)
Groups
-
LLABTO22H
-
LLPRLII21SL
Small groups
- Luennot 1
- Tentti 1
- Harjoitukset 1
Learning outcomes
The student is able to
seek tax-related information independently and apply it to practical situations and know the tax procedure
clarify the structure of the income tax system and the division of sources of income
calculate the income taxes of a natural person on capital and earned income
handle the taxation of owners of different types of companies
handle taxation of different types of investments
describe the principles of transfer taxation, real estate taxation and inheritance and gift taxation
Assessment scale
1-5