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Corporate Taxation

Module name (EN):
Name of module in study programme. It should be precise and clear.
Corporate Taxation
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Bachelor, ASPO 01.10.2013
Module code: WIBASc-525-625-W4
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
1V+1U (2 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
Semester: 5
Mandatory course: no
Language of instruction:
Written exam

[updated 13.09.2018]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

WIBASc-525-625-W4 (P420-0417) Industrial Engineering, Bachelor, ASPO 01.10.2013 , semester 5, optional course
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
30 class hours (= 22.5 clock hours) over a 15-week period.
The total student study time is 90 hours (equivalent to 3 ECTS credits).
There are therefore 67.5 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Andy Junker
Prof. Dr. Andy Junker

[updated 31.01.2020]
Learning outcomes:
After successfully completing this module students will:
_        be familiar with the characteristics and justification of the most important German tax types.
_        have mastered the calculation of taxable income _ depending on the type of tax.
_        be able to calculate personal income tax.
_        Students will understand the differences in the taxation of partnerships and corporations and how to calculate a tax burden comparison.
_        In addtion, they will have a basic understanding of tax law.

[updated 13.09.2018]
Module content:
Coporate taxation:
1.        Overview of the German tax system
2.        Income tax
3.        Corporate tax
4.        Trade tax
5.        Inheritance/gift tax
6.        Property tax
7.        Value added tax
8.        Other tax types
9.        Tax burden comparison

[updated 13.09.2018]
Teaching methods/Media:
Regularly revised lecture notes will be available.

[updated 13.09.2018]
Recommended or required reading:
_        Haberstock, L./Breithecker, V.: Einführung in die Betriebswirtschaftliche Steuerlehre, 14. Auflage, Verlag Erich Schmidt, 2008
_        Kuߟmaul, Heinz: Betriebswirtschaftliche Steuerlehre, 6. Auflage, Oldenbourg Wissenschaftsverlag, München 2010
_        Watrin, C./ Rose, G.: Betrieb und Steuer, 1. Buch: Ertragsteuern: Einkommensteuer, Körperschaftsteuer, Gewerbesteuer, 19. Auflage, Verlag Erich Schmidt, 2009
_        Wöhe, G./Döring, U.: Einführung in die Allgemeine Betriebswirtschaftslehre, 24. Auflage, Vahlen, München 2010

[updated 13.09.2018]
[Thu Jun 13 09:22:54 CEST 2024, CKEY=wwxu, BKEY=wi2, CID=WIBASc-525-625-W4, LANGUAGE=en, DATE=13.06.2024]