406116 SE Tax Planning

summer semester 2020 | Last update: 14.05.2020 Place course on memo list
406116
SE Tax Planning
SE 2
5
weekly
annually
German
The lecture on Tax Planning and Business Strategy is a core part of economic tax theory, since it is considered a decision-oriented branch of science. Taxes have various effects on a large variety of company decisions. For this reason, the decisions made by rational individuals and companies when considering the effects of taxation should differ from those made without considering the effects of taxation. The objectives of the lecture are the recognition of differences in the tax burden as the source of distorted decisions, to study neutral tax systems that do not effect decisions in order to identify the source of distortion, to study models in order to recognise the effects of taxation on decision-making processes and to derive recommendations for tax payers (economic tax policies). After finishing the module, students shall be able to develop tax-preferred business strategies.
Main contents: calculating differences in the tax burden, models for decision-making, simulation
Lectures, case studies and calculations to exemplify economic theory and methodology, as well as discussions. Exercises will be worked out by teams and/or individuals. The results will be presented to and discussed with the whole group.
Presentation, oral participation including work on smaller assignments in class.
A course manual including exercises and their solutions to prepare for and rework the lecture will be provided at the beginning of the lecture. Due to ever changing tax law further recommended up-to-date literature will be announced at the beginning of the lecture.

Admission requirements: positive completion of compulsory module § 6 No. 4

not applicable
The lecture will be held in German.
see dates
Group 0
Date Time Location
Mon 2020-03-09
16.00 - 18.30 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Endfellner
Mon 2020-03-23
16.00 - 18.30 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Endfellner
Mon 2020-04-20
16.00 - 18.30 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Endfellner
Mon 2020-05-04
09.00 - 10.45 MS (Theologie) MS (Theologie) Barrier-free Hilber
Mon 2020-05-04
16.00 - 17.45 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Endfellner
Fri 2020-05-08
14.00 - 15.45 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Hilber
Fri 2020-05-08
16.00 - 16.45 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Hilber
Fri 2020-05-15
14.00 - 15.45 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Hilber (Zwischenklausur 20min.)
Fri 2020-05-15
15.45 - 17.30 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Hilber
Mon 2020-05-18
14.00 - 15.45 eLecture - online eLecture - online Endfellner Prüfung - OLAT Virtuell
Mon 2020-05-18
16.00 - 17.45 HS 3 (Sowi) HS 3 (Sowi) Barrier-free Hilber Prüfung
Mon 2020-05-25
16.00 - 17.45 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Hilber
Mon 2020-06-08
15.00 - 16.45 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Hilber
Mon 2020-06-08
17.00 - 18.45 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Endfellner
Wed 2020-06-10
14.00 - 14.45 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Hilber (Wiederholung)
Mon 2020-06-15
15.00 - 16.45 UR 3 (Sowi) UR 3 (Sowi) Barrier-free Endfellner