Inhalt

[ 979FAGLTAXK16 ] KS Principles of Tax Management

Versionsauswahl
Es ist eine neuere Version 2020W 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
6 ECTS M1 - Master's programme 1. year Business Administration Michael Tumpel 3 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)Zulassung zum Masterstudium
Original study plan Master's programme Finance and Accounting 2016W
Objectives The acquisition of knowledge in the field "Tax Management" with the appropriate alignment with the goals of the Master program establishing a single fundamental knowledge.
Subject Tax basics in the areas of income tax, corporation tax, VAT, road tax and procedural law; Case studies for determining taxable income and effects of taxation on corporate decisions and tax planning.
Criteria for evaluation Two exams, participation, interactive elements
Methods Lecture, case studies, literature studies
Language German
Study material Ehrke-Rabel, elements Steuerrecht (2nd edition, 2014); BMF guidelines, case studies lecture notes, presentation slides
Changing subject? No
Further information none
Corresponding lecture (*)979FAGLTAXK15: KS Betriebswirtschaftliche Steuerlehre (6 ECTS)
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority