Students know the basic principles of different types of taxes and understand the structure of these taxes (the lecture focuses on the tax systems in the EU member states and the US).
Students understand the relevance as well as the consequences of the transparency principle and the corporation principle and assess the tax burden on profits as well as on shareholder compensations dependent on the legal form of the business.
Most notably, students understand how taxes influence business decisions and evaluate tax planning opportunities created by business tax law.
Aim of module
Basic principles of taxation
Personal income tax
Corporate income tax
Local profit taxes and non-profit taxes (e.g. trade tax, property tax)
Comparative taxation of transparent entities (sole proprietors and partnerships) and corporations and their shareholders
Gift and inheritance taxes
Capital transfer tax
Value added tax
Formal: Modules TAX 510 and TAX 520 not taken
Recommended: Basic knowledge of financial accounting
Lecturer / Person in charge: Prof. Spengel
Form of Assessment:
Written examination (90 minutes)
Duration of module: 1 semester
Frequency (FSS/HWS): HWS
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