Module Handbook

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Course WIW-SWP-EEB-K-7

Principles of income taxation (2V+2U, 6.0 LP)

Course Type

SWS Type Course Form CP (Effort) Presence-Time / Self-Study
- K Lecture with exercise classes (V/U) 6.0 CP
2 V Lecture 30 h 60 h
2 U Lecture hall exercise class 30 h 60 h
(2V+2U) 6.0 CP 60 h 120 h

Basedata

SWS 2V+2U
CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in SuSe
Level [7] Master (Advanced)
Language [DE] German
Lecturers
Area of study [WIW-SWP] Business Taxation and Auditing
Additional informations
Livecycle-State [NORM] Active

Contents

The module introduces the specialization taxation and auditing. In this module, the following income taxes are dealt with as an introduction to business taxation:
  • personal income tax
  • corporate income tax
  • local trade tax.

In addition, the solidarity surcharge and church tax are presented.

Literature

  • Birk, D./Desens, M./Tappe, H.: Steuerrecht, 21. Auflage 2018
  • Scheffler, W.: Besteuerung von Unternehmen I, 13. Auflage 2016

Requirements for attendance (informal)

None

Requirements for attendance (formal)

None

References to Course [WIW-SWP-EEB-K-7]

Module Name Context
[WIW-SWP-EEB-M-7] Principles of income taxation P: Obligatory 2V+2U, 6.0 LP