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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

20.11.2024 - 03.01.2025

Timing

03.02.2025 - 31.05.2025

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 - 60

Degree programmes
  • Complementary competence, Bachelor's (in Finnish)
Teachers
  • Tarja Muikku
  • LAB_virtuaaliopettaja_LIITO_taloushallinto Virtuaaliopettaja (LAB)
Scheduling groups
  • Verkkoluento (Size: 0. Open UAS: 0.)
  • Ohjaustunti (Size: 0. Open UAS: 0.)
Groups
  • LLABTOTA
  • LLABTO24-25
Small groups
  • Online lecture
  • Practice

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

20.11.2024 - 03.01.2025

Timing

13.01.2025 - 30.04.2025

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 - 40

Degree programmes
  • Bachelor's Degree Programme in Business (in Finnish)
Teachers
  • Tarja Muikku
Scheduling groups
  • Luennot (Size: 0. Open UAS: 0.)
Groups
  • LLPRLII24SL
  • LLABTO24-25
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

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, Bachelor's (in Finnish)
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, Bachelor's (in Finnish)
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, Bachelor's (in Finnish)
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 (in Finnish)
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, Bachelor's (in Finnish)
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, Bachelor's (in Finnish)
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