BUS160 Tax Law for Economists
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Showing course contents for the educational year starting in 2020 .
Course responsible: David Eilert Eilertsen
ECTS credits: 5
Faculty: School of Economics and Business
Teaching language: NO
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
The course will provide an introduction to the tax system, tax on income and capital, for both personal and corporate taxpayers.
- 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
- 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
- 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
Lars Fallan, Even Fallan, Thomas Lund - Innføring i skatterett (latest issue); Ole Gjems-Onstad (red)- Skattelovsamlingen, studentutgave (latest issue)
Final written examination (3 hours). Examination counts 100 % of the exam grade.
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
Type of course:
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 / F