| Detailed information |
| Pre-requisites |
(*) Grundlagen des Steuerrechts
SE Seminar Steuerlehre, Unternehmensrechnung und Wirtschaftsprüfung
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| Original study plan |
Master's programme Master's programme Tax Law and Tax Management 2025W |
| Learning Outcomes |
Competences |
- Students are able to write an academic paper on a current topic from the field of "Tax and Corporate Law", taking into account business management aspects.
- Students are able to derive the objective of the seminar paper and the underlying research question(s) from the assigned topic, present the current state of research, select conceptual foundations and theories in the context of the research work or justify their relevance, select and justify the methodological approach and the object of investigation to address the research question(s).
- Students are able to present and defend the results of their seminar paper.
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| Skills |
Knowledge |
- Students can work on a problem from business taxation and corporate law, taking into account scientific criteria, and derive research questions (k3).
- Students are able to research and process the literature relevant to their research questions (k2).
- Students are able to apply their knowledge in the context of working on the problem, the objective and the research question(s) and to select the necessary conceptual and theoretical foundations as well as the methodology or to justify this selection (k4).
- Students can present the results of their seminar work. They are able to communicate the results effectively and lead discussions (k4).
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- Students have a good knowledge of tax law and business taxation as well as related corporate law.
- Students have basic knowledge of the conceptualization of a scientific paper.
- Students have individual skills in problem-solving and communicating tax issues with special consideration of business taxation and company law.
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| Criteria for evaluation |
(*)In die Beurteilung fließen ein: Die inhaltliche und formale Qualität der erstellten schriftli-chen wissenschaftlichen Arbeit, die Qualität der mündlichen Präsentation sowie die Beteiligung an Diskussion und Reflexion der Arbeitsergebnisse.
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| Methods |
(*)Selbständige Erstellung der Seminararbeit; medienunterstützte Präsentationen der Ergebnisse; Diskussionen zu den jeweiligen Themen.
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| Language |
German |
| Study material |
(*)JKU Tax (Hrsg), Steuerrecht - studieren und verstehen.
Individuell zu recherchieren.
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| Changing subject? |
No |
