The course is included in these curricula and study modules
- Business administration 2005 (management accounting) - Accounting in smes
- Business administration 2006 (management accounting) - Accounting in smes
- Business administration 2008 (management accounting) - Accounting in smes
- Business administration 2007 (management accounting) - Accounting in smes
- Business administration 2009 (management accounting) - Accounting in smes
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