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| Detailed information |
| Original study plan |
Bachelor's programme Business Administration 2025W |
| Learning Outcomes |
Competences |
Learning Outcomes
- The students understand the economic content of various business activities and can recognize and describe the associated income tax consequences. They also understand the economic content of private investments (especially capital market products and real estate) and can recognize and describe the associated cash inflows and outflows from the investor's perspective.
- The students understand the most important tax regulations for business and non-business activities according to the current legal situation and can describe and classify their content and relationships depending on the business organizational form (sole proprietorship, partnership, corporation) using scientific methodology. They also understand the tax regulations relating to economic activities of the public sector.
- The students are able to independently apply the current legal regulations to previously unknown facts from the area of business activities and private asset management in order to identify taxable facts and derive concrete recommendations for action. They can determine the specific tax consequences (in particular the amount of tax and implementation of taxation) of the legally relevant facts they have identified and, in particular, independently assess and compare their effects depending on the business organisational form (sole proprietorship, partnership, corporation).
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| Skills |
Knowledge |
Learning Outcomes
- LO4: Students can apply tax law regulations (k2).
- LO5: They know which income is subject to tax and can calculate the taxable income. They know when and how the progressive tax rate is to be applied, which special tax rates must be observed and how deductions affect income tax (k2).
- LO6: Students can apply the various profit determination regulations (k2) and prepare a more-less calculation (k3).
- LO7: They know which expenses and expenditures are deductible (e.g. business expenses, advertising costs, special expenses, extraordinary expenses) and how these affect the tax burden (k3).
- LO9: Students understand the tax regulations in the area of private asset assessment in order to recognize taxable facts in connection with the acquisition, ongoing use and sale of company shares, capital market products and real estate (k3).
- L10: Students are familiar with the different legal forms and can assess tax planning options and options in their respective consequences and, on this basis, give well-founded recommendations for action for entrepreneurs from a tax perspective (k4).
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Learning Outcomes
- LO1: The students are familiar with the current legal provisions (in particular the Income Tax Act and the Corporate Tax Act) (k1).
- LO2: They are familiar with the provisions relevant to income determination and the various tax systems (KESt, ImmoESt, etc.) (k1).
- LO3: The students are familiar with the basic rules for determining profits (k1).
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| Criteria for evaluation |
The achievement of the Learning Outcomes (LO) is checked by the students independently applying the skills they have learned to case studies in an individually prepared written final exam. The students use the current legal texts of tax law and calculators and may also use the guidelines of the Austrian tax administration in printed form as an explanation of the law. The exam is designed to last 90 minutes and is assessed with a total of 50 points. By mixing the examples by topic, varying the complexity of the relevant solution steps and awarding partial points, all LOs can be reflected in the assessment:
There are two equal rounds of the final exam. If students take part in both dates, the last performance counts. The final grade corresponds to the achieved
Points:
| 45-50 points | Very good |
| 38-44.5 points | Good |
| 32.5-37.5 points | Satisfactory |
| 25.5-32 points | Sufficient |
| 0-25 points | Not Sufficient |
Feedback culture:
The students receive (mandatory) feedback through assessment of the final exam, the results of which can also be discussed individually with the course leader. In addition, the students can receive (voluntary) feedback during the course sessions by participating in the discussions and sample solutions in the lecture hall.
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| Methods |
When attending this course, students already have prior knowledge of taxation in terms of methodology and content. The focus is therefore on imparting additional content and supporting students in independently applying this additional knowledge to new factual constellations.
The teaching methods therefore essentially include:
- Lecture on the structured presentation of operational and non-operational activities and explanation of the relevant tax law principles
- Supplemented by guided, independent literature study by the students
- Application to practical constellations in the context of practice examples prepared in homework and then solved and discussed together
- Discussion of in-depth and unclear questions in the lecture hall
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| Language |
German |
| Study material |
Books (compulsory)
- JKU Tax (ed.), Tax law - learn and apply, current edition
- Collection of tax law: Income Tax Act, Corporate Tax Act, Value Added Tax Act in the current version (various publishers)
Additional literature
- Bertl et al (ed.), Handbook of Austrian Tax Law, Volume I, current edition
- Koziol/Welser, Civil Law, 13th edition, Volume I, Chapter 1 (or current edition) (The law in the objective and subjective sense)
- Decrees of the Austrian tax administration, in particular the Income Tax Guidelines 2000 and the Corporate Tax Guidelines 2013 in the current version
- Course materials: presentation slides + practice examples
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| Changing subject? |
No |
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