[ 514INTABBTK21 ] KS Basics of Business Taxation

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
Original study plan Bachelor's programme International Business Administration 2021W
Objectives 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.
Subject 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
Criteria for evaluation Written examination
Methods Lecture; possibly additional (voluntary) homework assignments
Language English
Study material Ubelhoer | Pfeiffer | Huisman | Schaffer, Introduction to Austrian Tax Law; Pistone | Roeleveld | Hattingh | Nogueira | West, Fundamentals of Taxation.
Changing subject? No
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority