Course: Principles of Business Taxation (5102-301)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Type of Course:

lecture

In-Class Hours Per Week:

2

Contents:

The course "Principles of Business Taxation" is a basic module in the business profile subject "accounting and tax" of the bachelor's degree in economics. The course will provide an introduction into the basics of taxation and thereby to the major types of taxes. In addition to income and corporation business tax, the principles of inheritance and gift tax and the Value Added Tax (VAT) will be subject of the course. Furthermore the impact of taxation on investment, financing and legal structure decisions is discussed.

Literature:

The bibliography contains the lecture notes, common textbooks, important commentaries and case law as well as some selected writings on particular problems. The selected literature helps in case of doubt, and is used to facilitate self-study.

Location:

Hohenheim

Module:

• 5102-300 Business Taxation (compulsory)