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This entry is from Winter semester 2019/20 and might be obsolete. You can find a current equivalent here.

Introduction to Taxation
(dt. Grundlagen der Besteuerung)

Level, degree of commitment Basic module, compulsory elective module
Forms of teaching and learning,
workload		 Lecture, recitation class,
180 hours (attendance: 44 hours preparation and follow-up: 60 hours exam preparation: 68 hours)
Credit points,
formal requirements		 6 CP
Course requirement(s):
Examination type: Written examination
Language,
Grading		 German,
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
Duration,
frequency		 One semester,
each summer semester
Person in charge of the module's outline N.N.

Contents

The module provides an overview of the main German tax types. In the module, the theoretical knowledge of business taxation is conveyed in the lecture "Fundamentals of Taxation" and deepened through exercises, case studies (if necessary also PC-supported) and colloquia. Starting with a classification of taxes as a subject of various scientific disciplines, the first section of the course introduces basic concepts, principles, classification possibilities and legal sources of taxation. The second section deals with income tax, which is the most important income tax in terms of revenue and significance for other taxes. In the other sections of the course, the most important other business taxes (corporate income tax, trade tax, sales tax) will be presented.


Qualification Goals

The training in the module "Fundamentals of Taxation" enables participants to assume positions in the field of taxation in both small and large, internationally oriented companies and tax consulting firms.

Successful attendance of the course enables the participants to solve complex problems in the subject "Fundamentals of Taxation" independently and in a structured manner. The proportion of activating methods is intended to ensure that this goal is achieved.


Prerequisites

None.


Applicability

Module imported from B.Sc. Business Administration.

When studying M.Sc. Computer Science, this module can be attended in the study area Minor subject Business Administration.


Recommended Reading

(not specified)



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2019/20. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.