Level/category

Professional studies

Teaching language

Swedish

Type of course

Compulsory

Recommended year of study

3

Total number of ECTS

5 cr

Competency aims

The aim of the course is to make the student familiar with tax laws and to clarify their contents and application

Learning outcomes

At the end of the course the student is expected to be able to... - clarify the essential rules of income taxation and taxation procedure - apply the rules for tax planning - fill out tax returns and to calculate tax consequences

Course contents

Tax law Tax returns Calculating tax consequences Tax planning

Prerequisites and co-requisites

Basics of business accounting

Recommended or required reading

Andersson: Inledning till skatterätten, Hfors 2006 ISBN 952-14-1073-6 Soile Tomperi: Yritysverotus ja yrityssuunnittelu, WSOY Senaste upplaga Skatteförfattningarna (senaste upplaga) speciellt: Inkomstskattelag 1535/1992 Lag om beskattning av inkomst av näringsverksamhet 360/1968 (updated version)

Study activities

  • Lectures - 23 hours
  • Exercise based learning - 32 hours
  • Project work and productions - 45 hours
  • Individual studies - 33 hours

Workload

  • Total workload of the course: 133 hours
  • Of which autonomous studies: 78 hours
  • Of which scheduled studies: 55 hours

Mode of Delivery

Participation in tuition

Assessment methods

  • Exams
  • Demonstrations and presentations

Teacher

Backas Bror

Examiner

Backas Bror

Group size

No limit

Assignments valid until

Until date 2012-08-25

Assessment methods

  • 2011-10-19 - Exams
  • Date will be announced later - Demonstrations and presentations

Course and curricula search