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This entry is from Summer semester 2021 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 Summer semester 2021. 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.