The module introduces the theory of tax effects and analyses what is meant by tax planning. Previous knowledge from the course Principles of income taxation is required. The module presents different concepts for identifying and quantifying tax effects. The following topics should be mentioned among others: Assessment simulation, choice of legal form, tax effects, capital costs, net present value after taxes, debt financing, dividend policy.
Module WIW-SWP-SUS-M-7
Tax effects and tax planning (M, 6.0 LP, AUSL)
Module Identification
| Module Number | Module Name | CP (Effort) |
|---|---|---|
| WIW-SWP-SUS-M-7 | Tax effects and tax planning | 6.0 CP (180 h) |
Basedata
| CP, Effort | 6.0 CP = 180 h |
|---|---|
| Position of the semester | 1 Sem. in WiSe |
| Level | [7] Master (Advanced) |
| Language | [DE] German |
| Module Manager | |
| Lecturers | |
| 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-SUS-K-7 | Tax effects and tax planning
| P | 60 h | 120 h | - | - | PL1 | 6.0 | WiSe |
- About [WIW-SWP-SUS-K-7]: Title: "Tax effects and tax planning"; Presence-Time: 60 h; Self-Study: 120 h
Examination achievement PL1
- Form of examination: written exam (Klausur) (120 Min.)
- Examination Frequency: each semester
Evaluation of grades
The grade of the module examination is also the module grade.
Contents
Competencies / intended learning achievements
The students learn about the different tax effects arising from compliance with tax laws with a focus on income taxation. After completing the module, students will be able to identify and quantify different tax effects by applying the applicable tax laws.
Literature
Scheffler, W.: Besteuerung von Unternehmen III, 2. Auflage 2013