Programplaner og emneplaner - Student
ØARR4200 Fiscal law Course description
- Course name in Norwegian
- Skatterett
- Study programme
-
Master Programme in Business Administration
- Weight
- 10.0 ECTS
- Year of study
- 2024/2025
- Curriculum
-
SPRING 2025
- Schedule
- Programme description
- Course history
-
Introduction
Emnet skal gi studenten kunnskap om skatte- og avgiftssystemet knyttet til næringsvirksomhet og selskaper, herunder om utenlandsforhold og beregningen av skatt og avgift. Det skal videre gi studenten kunnskap om hvordan økonomisk virksomhet kan være tilrettelagt og utøvet innenfor ulike rettslige rammer, med hovedvekt på aksjeselskaper og allmennaksjeselskaper, med sikte på skatt og avgift.
Undervisningsspråk er norsk.
Recommended preliminary courses
Åshild Johnsen
Required preliminary courses
Econometrics is a methods course that deals with the use of economic theory and statistical techniques to analyze economic data. The course prepares students for data analyst positions in economics, business, finance, and government. The course is compulsory for students who major in Economics or Finance. The course will cover the following topics:
- Regressions with Panel Data
- Instrumental Variables
- RegressionExperiments and Quasi-experiments
- Regression Analysis of Time Series Data
Learning outcomes
None
Teaching and learning methods
After completing the course, students will acquired the learning outcomes defined in knowledge, skills and general competence:
Knowledge:
The student has
- Theoretical and practical knowledge of different econometric methods
- An understanding of the strengths and weaknesses of alternative econometric techniques
- The ability to assess the suitability of econometric methods in relation to research questions and data sets
Skills
The student can
- Formulate empirical research questions and apply econometric theory in a reflective manner
- Make well-founded econometric methodology choices
- Gather, obtain, and organize quantitative data
- Carry out empirical analyses of real data using econometric software
- Interpret the results of different econometric methods
- Draw up an empirical plan for a research project
General competence:
The student can
- Think critically and understand the role of empirical evidence in evaluating economic and finance questions
- Develop a well-organized argument that is supported by empirical evidence
- Communicate effectively about economic and finance issues
Course requirements
The course will be taught through lectures and in-class exercises. The course will also make use of software for data analysis.
Assessment
The following coursework requirements must have been approved in order for the student to take the exam:
- Coursework 1: Coursework 1 consists of 4 problem sets the students may submit individually or in groups of up to four students:
- Problem set 1 (due in January)
- Problem set 2 (due in February)
- Problem set 3 (due in March)
- Problem set 4 (due in April)
All required coursework must be completed and approved by the given deadline in order for the student to take the exam. If one or more coursework requirements have not been approved, the student will be given one opportunity to submit a new or an improved version by the given deadline.
Permitted exam materials and equipment
The exam in the course is a supervised exam of 4 hours.
Grading scale
The following aids are permitted:
- A digital calculator (Desmos Scientific) will be available at the exam. You are not allowed to bring your own calculator.
- One dictionary (either first language-English/English-first language or English/English)
Course contact person
The exam papers are assessed by one internal and one external examiner.
At least 25% of the exam papers will be assessed by two examiners. The grades awarded for the papers assessed by two examiners form the basis for determining the level for all the exam papers.