| Detailed information |
| Pre-requisites |
(*)Zulassung zum Masterstudium oder Zulassung zum Masterstudium Steuerrecht und Steuermanagement
|
| Original study plan |
Master's programme Finance and Accounting 2020W |
| Objectives |
The acquisition of knowledge in the field "Tax Management" with the appropriate alignment with the goals of the Master program establishing a single fundamental knowledge.
|
| Subject |
Tax basics in the areas of income tax, corporation tax, VAT, road tax and procedural law; Case studies for determining taxable income and effects of taxation on corporate decisions and tax planning.
|
| Criteria for evaluation |
Two exams, participation, interactive elements
|
| Methods |
Lecture, case studies, literature studies
|
| Language |
German |
| Study material |
JKU Tax, Steuerrecht – Studieren und Verstehen.
Kodex Steuergesetze.
BMF-Richtlinien (Kodex Erlässe oder https://findok.bmf.gv.at/)
each in the current edition
|
| Changing subject? |
No |
| Further information |
none
|
| Corresponding lecture |
(*)979FAGLTAXK15: KS Betriebswirtschaftliche Steuerlehre (6 ECTS)
|
