Course code BUS160

BUS160 Tax Law for Economists

Norsk emneinformasjon

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Showing course contents for the educational year 2018 - 2019 .

Course responsible: David Eilert Eilertsen
ECTS credits: 5
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Limits of class size:
-
Teaching exam periods:
This course starts in January block. This course has teaching/evaluation in January block, .
Course frequency: Annually
First time: Study year 2007-2008
Preferential right:
-
Course contents:
The course will provide an introduction to the tax system, tax on income and capital, for both personal and corporate taxpayers.
Learning outcome:

Knowledge

The student:

  • will have knowledge of the principles of the tax law
  • will be familiar with the main rules on income and wealth taxes, including the main principles for allocation to the taxpayer/subject
  • will be familiar with the central rules for deductions in taxes
  • will have knowledge of the tax payment and tax administration
  • will have knowledge of central rules for overriding

Skills

The student:

  • can determine what are taxable income, deductible expenses, and make proper allocation and time-fixing for people with simple income, as well as calculate the tax, including social security contributions
  • can consider how benefits gained from work are treated accordingly by employer (deduction, employer's contribution, withholding)
  • can predict tax on capital investments, as well as calculate tax gain/loss on realization of capital goods, including property and shares

General competence

The student:

  • can apply law and regulation in dealing with tax issues
  • can update and acquire new knowledge within tax law
  • can communicate key subjects in writing
  • can reflect on ethical issues within the subject
  • can see the subject in a broader context in a societal perspective
Learning activities:
Lectures. Assignments.
Teaching support:
-
Syllabus:
Lars Fallan - Innføring i skatterett (latest issue); Ole Gjems-Onstad (red)- Skattelovsamlingen, studentutgave (latest issue)
Prerequisites:
-
Recommended prerequisites:
Mandatory activity:
-
Assessment:
Final written examination (3 hours). Examination counts 100 % of the exam grade.
Nominal workload:
150 hours.
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
-
Type of course:
42 hours.
Note:
-
Examiner:
External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers
Allowed examination aids: B2 Calculator handed out, other aids as specified
Examination details: One written exam: A - E / Ikke bestått