BUS160 Tax Law for Economists

Credits (ECTS):5

Course responsible:David Eilert Eilertsen

Campus / Online:Online

Teaching language:Norsk

Course frequency:Annually

Nominal workload:125 hours.

Teaching and exam period:This course starts in January block. This course has teaching/evaluation in January block, .

About this course

The course will provide an introduction to the tax system, tax on income and capital, for both personal and corporate taxpayers.

Learning outcome


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


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
  • Lectures (Stream). Assignments.
  • Final written campus based exam (3 hours) counts 100 % of the exam grade.

  • External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers
  • 42 hours.
  • Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)