Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Tax law2433/3368/2425/1/74
Study guide

Tax law

2433/3368/2425/1/74
Academic year 2024-25
Is found in:
  • Bachelor of Business Management, programme stage 1
    Specialisation:
    • Accountancy and Tax
This is a single course unit.
Study load: 4 credits
Teaching staff: Verleysen Alexander
Languages: Dutch
Scheduled for: Semester 2
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.03.2025 ()
Re-sit exam: is possible.
Possibility of deliberation/tolerance: This course unit is eligible for deliberation/tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 104,00 hours

Prerequisites

There are no prerequisites for this course.

Learning outcomes (list)

OLR AF 1.0 - The bachelor BM/AF has insights in fiscal, parafiscal, legal and accountancy rules and processes, in general corporate organisational processes as well as in their interconnection, and can consequently apply these insights in a broad, globalised and changing (inter)national context.
You explain the trends in the Belgian tax systems.
You make the link between the wage calculation, the wage and the income in the personal income tax return form.
You recognize various (direct and indirect) taxes, both for companies and individuals.
You explain the influence of accounting on a tax result.
You process the accounts according to the mandatory tax regulations.
You indicate the areas of application for various tax legislations.
You appoint the various (VAT) taxpayers and the taxable transactions.
You mention the importance of the various tax revenues in the government budget.
You distinguish between tax rates and tax burden.
You give the distinction between real results and fiscal results.
You process the taxable transactions in the VAT return form.

Study material (list)

Mandatory
Mandatory
  • Author: Michel Maus

Educational organisation (list)

Learning Activities
Lectures and / or tutorials32,00 hours
Work time outside of contact hours72,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
Eerste examenperiodeKnowledge and comprehension test during the examination series100,00Digitaal examen met open en/of gesloten vragen
Gesloten boek
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Digitaal examen met open en/of gesloten vragen
Gesloten boek