TAX 303: Taxation I: Business Taxation
Contents
- Income tax, corporate tax and commercial tax
- Determination of taxable income
- Corporate taxation and tax planning
Learning outcomes
Students are able to make value judgements regarding the most important taxes affecting businesses. Specifically, they are able to make comparisons and determine the optimal choice of legal form for a business. Students can formulate projections and justify their statements. During exercises and tutorial classes, this knowledge is applied to specific practical situations while considering and scrutinizing various aspects and points of view. Moreover, students need to assess the effects of different decision alternatives on the various stakeholders of a business (e.g. shareholders, managers, government, etc.) in order to develop appropriate strategies and action plans. The results of these considerations are presented in written form. This requires a clear understanding and analysis of the respective problem sets. Results need to be presented convincingly in a structured and comprehensible manner.
Necessary prerequisites
semester 3 or higher
Recommended prerequisites
–
| Forms of teaching and learning | Contact hours | Independent study time |
|---|---|---|
| Lecture | 2 SWS | 4 SWS |
| Exercise class | 2 SWS | 4 SWS |
| Tutorial | 2 SWS | 3 SWS |
| ECTS credits | 6 |
| Graded | yes |
| Workload | 180h |
| Language | German |
| Form of assessment | Written exam (90 min) |
| Restricted admission | no |
| Further information | – |
Examiner Performing lecturer |  | Prof. Dr. Christoph Spengel Prof. Dr. Christoph Spengel |
| Frequency of offering | Fall semester |
| Duration of module | 1 semester |
| Range of application | B.Sc. Bus. Adm. |
| Preliminary course work | – |
| Program-specific Competency Goals | CG 1, CG 2, CG 4 |
| Literature | Scheffler, W., Besteuerung von Unternehmen, Band I: Ertrag-, Substanz- und Verkehrsteuern, 14. Aufl., Heidelberg 2020. |
| Course outline | Einführung
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