[ 515VSURTACU20 ] IK Tax Compliance

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Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B2 - Bachelor's programme 2. year Business Administration Peter Bräumann 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Bilanzierung nach UGB, KS Steuern
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.
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
Criteria for evaluation Written exam with theoretical questions and cases, supplementary assignments during the semester
Methods Lecture (fundamentals) and application to cases and real-life scenarios
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)
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")
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority