| Detailed information |
| Pre-requisites |
(*)KS Bilanzierung nach UGB,
KS Steuern
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| Original study plan |
Bachelor's programme (*)Betriebswirtschaftslehre 2020W |
| Objectives |
Students are able to describe the central laws governing tax procedure in Austria and identify the rights and obligations these stipulate for both the taxpayers and the tax authorities. From these, they can deduce the formalities and procedural steps businesses face in handling the most important types of taxes. Students know the legal remedies against tax authorities' decisions that are availabe to taxpayers on a domestic and supranational level.
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| Subject |
Central steps and principles of tax proceedings as governed by the Austrian federal law in the "Bundesabgabenordnung", organisation of the customs and tax administration, parties to the tax procedure (taxpayers, tax authorities, counsels) and their legal means of communcation, tax law enforcement and monitoring of taxpayers (particularly private businesses), possible sanctions, legal remedies against actions and decisions by the tax authorities
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| Criteria for evaluation |
Written exam with theoretical questions and cases, supplementary assignments during the semester
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| Methods |
Lecture (fundamentals) and application to cases and real-life scenarios
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| Language |
German |
| Study material |
Kofler/Tumpel, "Steuerrecht – Lernen und Verstehen" (latest edition) or comparable textbook (with focus on the "Bundesabgabenordnung", e.g. Tanzer/Unger, "BAO", latest edition); "Kodex Steuergesetze" (or comparable collection of tax laws)
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| Changing subject? |
Yes |
| Further information |
Course for specialization on the tax component within the major "Accounting and Tax Management" (other alternative: specialization on the accounting component with "IK Konzernrechnungslegung")
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