[ 979VTAXVU1K16 ] KS Advanced Company Taxation I - Companies
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| Es ist eine neuere Version 2024W dieser LV im Curriculum Master's programme Business Informatics 2024W vorhanden. |
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| (*) Unfortunately this information is not available in english. |
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| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 3 ECTS |
M1 - Master's programme 1. year |
Business Administration |
Gernot Aigner |
2 hpw |
Johannes Kepler University Linz |
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| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Tax Management
oder Zulassung zum Masterstudium Steuerrecht und Steuermanagement und Absolvierung des KS Grundlagen in Tax Management und des IK Steuerliche Gewinnermittlung (4 ECTS)
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| Original study plan |
Master's programme Finance and Accounting 2021W |
| Objectives |
Students identify the tax effects in operational activities and the impact of taxes on the choice of legal form.
Students are able to analyze the tax rules, calculate the tax base and improve tax structure of companies. Students understand the importance of corporate taxation for accounting, for the financing, for the organization and management of enterprises.
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| Subject |
Operating income and related related tax; Tax effects in management bodies and employees; Corporation tax
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| Criteria for evaluation |
written exam
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| Methods |
Presentations, discussion on each topic
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| Language |
German |
| Study material |
Handbuch der österreichischen Steuerlehre, Band I/ Teil 1+2
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| Changing subject? |
No |
| Further information |
none
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| Corresponding lecture |
(*)ist gemeinsam mit 979STAXISTU16: IK Internationale Steuerplanung (3 ECTS) äquivalent zu:
979FAESISPU11: IK Internationale Steuerplanung (6 ECTS)
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| On-site course |
| Maximum number of participants |
100 |
| Assignment procedure |
Assignment according to priority |
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