Course - Tax Law I - BBOA2010
Tax Law I
About
About the course
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.
In the case of a final exam after the course has been discontinued, the assessment format may be changed to an oral exam.
Mandatory work requirement that must be approved in order to sit for the exam. The work requirement can be submitted in groups or individually.
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 |
|---|---|---|
| BBRR2045 | 7.5 sp | Spring 2014 |
| BØA3045 | 7.5 sp | Spring 2013 |
| BØA2010 | 7.5 sp | Spring 2013 |
Subject areas
- Economics and Administration
Contact information
Examination
Examination
Ordinary examination - Autumn 2025
School exam
The specified room can be changed and the final location will be ready no later than 3 days before the exam. You can find your room location on Studentweb.