course-details-portlet

BBOA2010 - Tax Law I

About

Examination arrangement

Examination arrangement: School exam
Grade: Letter grades

Evaluation Weighting Duration Grade deviation Examination aids
School exam 100/100 4 hours C , LOVDATA

Course content

The course will provide the student with knowledge of the tax system, and skills in applying tax rules, including skills in calculating the tax base for individuals and limited companies with simple income conditions. This also includes taxation of gains / losses and return on capital, as well as calculation of tax.

The teaching is concentrated on the main principles and main rules in the tax system, with particular emphasis on understanding the tax law's systematics and income and deductions. Methodological and ethical issues related to the practice of the tax rules are also addressed.

Learning outcome

Knowledge:

At the end of the semester, the student has knowledge of

  • key principles on which tax legislation is based
  • the main rules on income and wealth taxation
  • the main principles for assigning to the correct tax subject
  • the taxation process and the tax payment scheme

Skills:

At the end of the semester the student can

  • determine what are taxable income and deductible expenses
  • make correct allocation and timing for individuals and corporations with simple income ratios
  • calculate taxes for personal taxpayers
  • assess the tax treatment of benefits gained from work with the employee and the employer
  • carry out a tax treatment of the return on capital investments and calculate the tax gain / loss on the realization of capital objects, especially capital objects such as real estate and shares

General competence:

At the end of the semester, the student can

  • apply law and regulations when dealing with tax issues
  • update and acquire new knowledge in tax law
  • convey key subject matter in writing
  • reflect on ethical issues within the topic
  • see the subject in a larger context in a societal perspective

Learning methods and activities

Lectures and assignment seminars.

Compulsory assignments

  • Mandatory group Assignment

Further on evaluation

Supporting material allowed on exams:

  • Tax Law collection, transcripts of plain legal and regulatory text from lovdata.no.
  • Approved calculator regarding NTNUs support material code B-D "specific basic calculator".
  • Other calculators that are allowed in the course are: Casio FC-100V and Texas Instruments - BAII Plus.

Only ordinary exams both autumn and spring, no re-sit exams.

Mandatory work requirement that must be approved in order to sit for the exam. The work requirement can be submitted in groups or individually.

Specific conditions

Course materials

Preliminary syllabus (subject to change):

Vigdal and Olsen: Textbook in tax law + exercise book. Fagbokforlaget, latest ed.

Material that has been reviewed in lectures and material that is posted on topic pages in Blackboard. Recommended supporting literature: Fallan, Lars: Chapters 1 - 9, 11 and 15 - 17 in Introduction to tax law, latest ed. Oslo, Gyldendal academic. Equation ABC and other material that is available at www.skatteetaten.no, as well as material that is available upon registration as a student at Gyldendal Rettsdata.

Credit reductions

Course code Reduction From To
BBRR2045 7.5 SPRING 2014
BØA3045 7.5 SPRING 2013
BØA2010 7.5 SPRING 2013
More on the course

No

Facts

Version: A
Credits:  7.5 SP
Study level: Third-year courses, level III

Coursework

Term no.: 1
Teaching semester:  AUTUMN 2023

Language of instruction: Norwegian

Location: Trondheim

Subject area(s)
  • Economics and Administration
Contact information
Course coordinator:

Department with academic responsibility
NTNU Business School

Examination

Examination arrangement: School exam

Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
Autumn ORD School exam 100/100 C , LOVDATA 2023-12-13 15:00 INSPERA
Room Building Number of candidates
SL311 orange sone Sluppenvegen 14 43
SL238 Sluppenvegen 14 1
Spring ORD School exam 100/100 C , LOVDATA 2024-06-07 09:00 INSPERA
Room Building Number of candidates
SL311 Sluppenvegen 14 10
  • * The location (room) for a written examination is published 3 days before examination date. If more than one room is listed, you will find your room at Studentweb.
Examination

For more information regarding registration for examination and examination procedures, see "Innsida - Exams"

More on examinations at NTNU