Module: Business Taxation (5102-300)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Degree Program:

• Business Administration and Economics (Bachelor, since 01.10.2017)
  4. Semester, semi-elective
• Education for Business and Economics (Bachelor, since 01.10.2018)
  4. Semester, semi-elective

Relation to other Modules:

GBWL I, II, IV

Prerequisites for Attendance:

Successful completion of Basic module profile subject accounting I, II, IV.

Sprache:

German

ECTS:

6 credits

Frequency:

every summer semester

Length of the Module:

1 semester

Final examination:

written exam

Length of the examination:

120 minutes

Workload:

180 hours: 56 hours lecture with Prof. Dr. Kahle 124 hours full hours independent study (pre-and post-processing), preperation for exam and exam

Professional competences:

Objectives:
- Learn the basics of Principles of Business Taxation
- Principles of income and capital taxation
- Choice of legal form
- Linking trade and fiscal balance
- Theoretical principles of investment decisions under business taxation

Courses