Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Module WIW-SWP-SUS-M-7

Tax effects and tax planning (M, 6.0 LP)

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] M.Sc. Business Studies
Livecycle-State [NORM] Active

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 56 h 124 h - - PL1 6.0 WiSe
  • About [WIW-SWP-SUS-K-7]: Title: "Tax effects and tax planning"; Presence-Time: 56 h; Self-Study: 124 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

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.

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

Requirements for attendance (informal)

None

Requirements for attendance (formal)

None

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

Module-Pool Name
[WIW-SWP-MPOOL-7] Field of Specialization: Taxation and Auditing