[ 514INTABBTK21 ] KS (*)Basics of Business Taxation

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Workload Ausbildungslevel Studienfachbereich VerantwortlicheR Semesterstunden Anbietende Uni
3 ECTS B2 - Bachelor 2. Jahr Betriebswirtschaftslehre Peter Bräumann 2 SSt Johannes Kepler Universität Linz
Quellcurriculum Bachelorstudium International Business Administration 2021W
Ziele (*)The students are able to explain the basic structure, principles and traits of tax systems commonly found in most OECD member states. They have basic knowledge of the typically levied types of taxes in these states and are able to identify the corresponding taxable items and events on a general level. They can apply this knowledge to a business context and know which taxes generally affect business structures and processes, either financially or by forcing procedural obligations upon them. In turn, they can analyze how taxation might influence business decisions. Through that knowledge, students are aware of the general tax risks associated with entrepreneurial activity and the relations between taxation and accounting.
Lehrinhalte (*)Clarification of the following basic terms will be covered:

  • Types and classification of business taxes
  • Taxes on income, consumption and property
  • Withholding and payroll taxes
  • Profit determination for tax purposes
  • Tax management and planning
  • Tax procedure
Beurteilungskriterien (*)Written examination
Lehrmethoden (*)Lecture; possibly additional (voluntary) homework assignments
Abhaltungssprache Englisch
Literatur (*)Ubelhoer | Pfeiffer | Huisman | Schaffer, Introduction to Austrian Tax Law; Pistone | Roeleveld | Hattingh | Nogueira | West, Fundamentals of Taxation.
Lehrinhalte wechselnd? Nein
Teilungsziffer 100
Zuteilungsverfahren Zuteilung nach Vorrangzahl