Course code BUS160

BUS160 Tax Law for Economists

Check for course changes due to the coronavirus outbreak on Canvas and StudentWeb.

Norsk emneinformasjon

Search for other courses here

Showing course contents for the educational year starting in 2018 .

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: 2007H
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