Key words
Tax law
Objectives
The course aims at giving students a general understanding of personal income taxation. Students must be able to fill out a tax return and calculate the basis of tax assessment. They will also get an understanding of calculating personal income tax.
Topics
- Immovable income
- Movable income
- Professional income
- Various earnings
- Deductible items from total net income
- Expenses eligible to tax reduction
Prerequisites
none
Final Objectives
Knowledge:
Job-related (professional):
Job-related (specific)- Knowledge of the law concerning personal income tax
Skills:
General:- Thinking and reasoning power
- Working on one's own
- Being decisive
- Consulting sources
- Acquiring and assimilating information
Job-related (general)- Looking up information efficiently
- Dealing with figures
Job-related (specific)- Being able to apply the law when filling out a tax return or calculating taxable income and taxes
Attitudes:
General:- Being precise and accurate
- Being tidy
- Being practical
Job-related (specific)- Being practical
- Being critical of one's own conclusions
- Being precise and accurate
Materials used
Textbook and codex
Study costs
Study guidance
For individual questions students can consult the lecturer.
Teaching Methods
Lectures supplemented with exercises.
Assessment
- 1st examination period : written exam 100%
- 2nd examination period : written exam 100%.
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Examination Board Flemish Community: (ditto regular student).
Lecturer(s)
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