Module Handbook

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Module WIW-SWP-EEB-M-7

Principles of income taxation (M, 6.0 LP, AUSL)

Module Identification

Module Number Module Name CP (Effort)
WIW-SWP-EEB-M-7 Principles of income taxation 6.0 CP (180 h)

Basedata

CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in SuSe
Level [7] Master (Advanced)
Language [DE] German
Module Manager
Hechtner, Frank, Prof. Dr. (PROF | DEPT: WIW)
Lecturers
Hechtner, Frank, Prof. Dr. (PROF | DEPT: WIW)
Area of study [WIW-SWP] Business Taxation and Auditing
Reference course of study [WIW-88.21-SG#2009] M.Sc. Business Studies (2009) [2009]
Livecycle-State [AUSL] Phase-out period

Courses

Type/SWS Course Number Title Choice in
Module-Part 		Presence-Time /
Self-Study 		SL SL is
required for exa. 		PL CP Sem.
2V+2U WIW-SWP-EEB-K-7
Principles of income taxation
P 60 h 120 h - - PL1 6.0 SuSe
  • About [WIW-SWP-EEB-K-7]: Title: "Principles of income taxation"; Presence-Time: 60 h; Self-Study: 120 h

Examination achievement PL1

  • Form of examination: written exam (Klausur) (120 Min.)
  • Examination Frequency: each summer semester

Evaluation of grades

The grade of the module examination is also the module grade.


Contents

From [WIW-SWP-EEB-K-7] Principles of income taxation:
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.

Competencies / intended learning achievements

The students learn the essential knowledge of the German tax system. The focus here is on the presentation of the income taxation. Core elements of the course are the respective representations of tax subject, tax object, tariff and procedural regulations of personal income tax, corporate income tax and local trade tax. After completing the module, students will have in-depth knowledge of German income taxes and will be able to handle and solve tax cases.

Literature

From [WIW-SWP-EEB-K-7] Principles of income taxation:
  • Birk, D./Desens, M./Tappe, H.: Steuerrecht, 21. Auflage 2018
  • Scheffler, W.: Besteuerung von Unternehmen I, 13. Auflage 2016

Requirements for attendance of the module (informal)

It is recommended to attend the module Taxes and Auditing from the bachelor program.

Requirements for attendance of the module (formal)

None

References to Module / Module Number [WIW-SWP-EEB-M-7]