Es ist eine neuere Version 2021W dieser LV im Curriculum Master's programme Business Informatics 2023W vorhanden.
(*) Unfortunately this information is not available in english.
Workload
Education level
Study areas
Responsible person
Hours per week
Coordinating university
3 ECTS
M1 - Master's programme 1. year
Business Administration
Michael Tumpel
2 hpw
Johannes Kepler University Linz
Detailed information
Pre-requisites
(*)Absolvierung der Teilprüfung "Betriebswirtschaftliche Steuerlehre" aus dem Fach "Grundlagen in Finance and Accounting"
Original study plan
Master's programme Finance and Accounting 2011W
Objectives
Students will recognize the tax consequences of formation of enterprises, reorganization and liquidation of enterprises and the effect of business taxation on business decisions.
Students are able to analyze the tax law, compute the tax base and improve the tax structure of businesses.
Students will understand the role of business taxation for financial reporting, finance, organization and management of businesses.
Subject
Basics of taxation of formation of enterprises, reorganization and liquidation of enterprises
Criteria for evaluation
Written exam
Methods
Presentation by the lecturer
Discussions on respective topics
Language
German
Study material
Course Materials (Skriptum)
Bertl/Djanani/Eberhartinger/Hirschler/Kofler/Tumpel/Urnik, Handbuch der österreichischen Steuerlehre Band III – Tumpel (Hrsg) Gründung, Umgründung und Beendigung von Unternehmen
