The course is included in these curricula and study modules
Accounting and cost analysis (fe 2002 - 2004) - Accounting and cost analysis
Level/category
Teaching language
Swedish
Type of course
Compulsory
Recommended year of study
3
Total number of ECTS
6 cr
Learning outcomes
Taxation, business taxation and tax planning
Course contents
-taxation rules
-business taxation
-tax planning
Prerequisites and co-requisites
Approved "Gemensamma yrkesstudier" in accounting
Recommended or required reading
Andersson: Inledning till skatterätten, Hfors 2006 ISBN 952-14-1073-6
Tikka, Leppiniemi, Penttilä, Hulkko:Verotus
WSOY 1996 eller senare, ISBN 951-0-191192
Soile Tomperi: Yritysverotus ja yrityssuunnittelu, WSOY
2000 eller senare. ISBN 951-0-24609-3
Skatteförfattningarna (senaste upplaga) speciellt:
Inkomstskattelag 1535/1992
Lag om beskattning av inkomst av näringsverksamhet
360/1968 (med ändringar)
(Med reservation för förändringar)
Study activities
- Lectures
- Presentations
- Exercises
- Individual work
Workload
- Total workload of the course: 0 hours
- Of which autonomous studies: 0 hours
- Of which scheduled studies: 0 hours
Mode of Delivery
Participation in tuition
Assessment methods
Written tests
Examiner
Backas Bror
Group size
No limit
Assignments valid until
Until date 2006-04-13