Studienhandbuch | KS Taxation

Inhalt

[ 515FISTSTEK20 ] KS Taxation

Workload	Education level	Study areas	Responsible person	Hours per week	Coordinating university
3 ECTS	B1 - Bachelor's programme 1. year	Business Administration	Gernot Aigner	2 hpw	Johannes Kepler University Linz

Detailed information

Original study plan

Bachelor's programme Business Administration 2025W

Learning Outcomes

Competences
Learning Outcomes Students can define and explain the basic principles and terms of income, corporate and sales tax. They can identify the relevant tax laws and regulations that govern income, corporate and sales tax. Students can determine the taxable income of natural and legal persons and explain the differences in taxation. They understand the basics of tax profit determination and can apply the various methods depending on the size and structure of the company. They understand and can correctly implement tax law requirements such as depreciation, special tax regulations and deductibility and prepare a more-less calculation. They can recognize tax planning options and also know how partnerships are treated for tax purposes. Students can analyze the tax implications of business decisions and assess the tax influences on the capital value of business investments. They understand the importance of cross-border aspects of income and corporate tax and their importance for international tax planning. Students can explain how VAT works and understand that VAT is a consumption tax levied on the sale of goods and services. They can name the relevant tax regulations and know which companies are liable to pay VAT and which exceptions exist. They can also explain the requirements for VAT liability (e.g. for small businesses) and understand how input tax deduction works. Students understand the VAT rules for cross-border trade (particularly within the EU and for third countries) and know how the reverse charge rule works. Students can calculate the capital value of company investments and know what influence income taxes have on the capital value.

Skills	Knowledge
Learning Outcomes LO4: Students can apply tax regulations (k2). LO5: Students know which income is subject to tax and can calculate the taxable income. They know how the progressive tax rate is to be applied and which special tax rates exist. They know how deductible amounts affect income tax (k2). LO6: Students can apply the various profit determination regulations (k2) and create a more-less calculation (k3). LO7: They know which expenses and expenditures are deductible (e.g. business expenses, advertising costs, special expenses, extraordinary expenses) (k3). LO8: Students know which deliveries and services are subject to sales tax and which are not. They know the different sales tax rates and can calculate the sales tax based on the net amount (or gross amount). They know when and under what conditions a company can claim an input tax deduction (k2). LO9: Students know how cross-border supplies and other services are treated for VAT purposes (k4) and can apply the reverse charge procedure (k3). L10: Students can apply double taxation agreements. They are aware of their importance for international tax planning. (k4). L11: Students can carry out capital value calculations of company investments taking into account income taxes (k4).	Learning Outcomes LO1: The students know the current legal provisions (in particular the Income Tax Act, Corporate Tax Act and Value Added Tax Act) (k1). LO2: They know the relevant provisions for determining income and the various tax systems (KESt, Real Estate Income Tax, etc.) (k1). LO3: The students know the basic functioning of sales tax (k1).

Criteria for evaluation

There are two final exams of equal value, each lasting 90 minutes, and each worth 80 points. If students take part in both exams, the last exam they achieved counts. The final grade corresponds to the number of points achieved:

Points	Grade
67 – 80	Very good
57 – 66.5	Good
48 – 56.5	Satisfactory
40 – 47.5	Sufficient
0 – 39.5	Not Sufficient

Feedback culture: The students receive (mandatory) feedback through assessment of the final exam, the result of which can also be discussed individually with the course leader. In addition, students can receive (voluntary) feedback during the course sessions by participating in discussions and sample solutions in the lecture hall.

Methods

The course uses a combination of different teaching methods to

increase the motivation and attention of the students and
achieve the learning objectives in the most didactically appropriate way.

This includes the following

Teacher-centered information input, supported by slides, scripts and literature
Self-directed learning, supported by literature
Joint solving of examples in the course
Self-directed practice and deepening of what has been learned using practice examples and a sample exam.

Language

German

Study material