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This entry is from Winter semester 2020/21 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, private study, 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 | Prof. Dr. Eberhard Kalbfleisch |
Contents
The module includes an introductory overview of the most important German tax types (income tax and other taxes on earnings as well as corporate taxes). Knowledge will be deepened through exercises, case studies (PC-based if necessary) and colloquia.
Qualification Goals
Upon completion of the module, students will be able to,
(1) name the most important tax regulations and use them for business management decisions and
(2) assume tax positions in both small and large, internationally oriented companies and tax consulting firms.
Prerequisites
None.
Applicability
Module imported from B.Sc. Business Administration.
When studying B.Sc. Business Mathematics, this module can be attended in the study area Specialization Modules.
The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.
Recommended Reading
(not specified)
Please note:
This page describes a module according to the latest valid module guide in Winter semester 2020/21. 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:
- Winter 2016/17
- Summer 2018
- Winter 2018/19
- Winter 2019/20
- Winter 2020/21
- Summer 2021
- Winter 2021/22
- Winter 2022/23
- Winter 2023/24
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.