JU-208 Skatterett 1
- ECTS Credits:
- 7.5
- Responsible department:
- School of Business and Law
- Course Leader:
- Dag Jørgen Hveem
- Lecture Semester:
- Autumn
- Teaching language:
- Norwegian.
- Duration:
- 1 term
The course is connected to the following study programs
- Bachelor's Programme in Business Administration
- Master's Programme in Business Administration (5 years)
Teaching language
Norwegian.Recommended prerequisites
BE-111 Financial Accounting 1 or equivalent.
For single course students, this subject (or equivalent) is required for admission.
Course contents
The course gives an introduction to personal and business taxation, ethical responsibility and factors that influence the morality of taxation.
Learning outcomes
Upon successful completion of this course the student should be able to:
-
identify tax related issues, with particular emphasis on the fundamental principles of tax law
-
apply legal methods to solve tax issues
-
solve practical tax law issues concerning both wealth tax and income tax for natural persons subject to taxation, both within and outside of commercial activity
-
evaluate ethical responsibility when applying tax laws.
-
demonstrate basic knowledge of administrative tax law
-
demonstrate basic knowledge of the principles concerning collection tax and the payment of tax
Examination requirements
Approved compulsory assignment. More information will be given in Canvas at the start of the semester.
Teaching methods
Lectures and guided group work. Estimated workload is about 200 hours.
Evaluation
The person responsible for the course, in consultation with the student representative, decides the method of evaluation and whether the courses will have a midterm- or end of term evaluation, see also the Quality System, section 4.1. Information about evaluation method for the course will be posted on Canvas.
Admission for external candidates
No
Offered as Single Standing Module
Yes. Subject to availability or capacity.
Admission Requirement if given as Single Standing Module
BE-111 Financial Accounting 1 or equivalent.
Assessment methods and criteria
4-hour written examination with letter grades.
Reduction of Credits
This course’s contents overlap with the following courses. A reduction of credits will occur if one of these courses is taken in addition:
| Course | Reduction of Credits |
|---|---|
| JUR408 – Introduction to Tax Law | 5 |