Course responsible:David Eilert Eilertsen
Campus / Online:Online
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
- 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
- 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.
- Letter grades
- Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)