Welcome to the website of the Chair of Business Taxation at the University of Augsburg. Here you can find information about our courses in English which are available to international students. In addition, we would like to inform you about the research profile of our Chair.

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Courses in English

International students can attend the following courses in English offered by our Chair:

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Bachelor level

Principles of Accounting, Controlling and Taxation?(winter term; for Erasmus students only)

The course is offered in cooperation with the Chair of Financial Accounting & Management Accounting (Professor Schultze) and the Chair of Management Accounting (Professor Kunz).

The course covers basic principles of the three research fields within Accounting (Financial Accounting, Management Accounting and Taxation). After the financial accounting part, students will be able to evaluate performance measurement systems with respect to their decision support and behavior control function. The management accounting part enables students to analyze and to evaluate management control systems and strategies from different perspectives and different frameworks. The taxation part covers the concept and application of international transfer prices.

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International Taxation?(summer term)

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The course introduces students to the international principles of taxation and gives them a first insight into empirical tax research (Tax Data Analytics). After a theoretical introduction, a selection of current research projects in this field are discussed. The course also includes a section dedicated to the practical application of transfer pricing.

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Master level

MTax11 - Master Seminar Taxation II (Empirical Research Seminar)?(each term)

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The overall aim of the seminar is to introduce master students to the methods and topics in empirical research on accounting and taxation. Students will specifically be trained to perform, to interpret, and to discuss empirical research. Therefore, the seminar is divided in two distinct parts: 1) Theory Discussion and 2) Replication and Presentation.

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Research Focus

The Chair’s research activities are divided in two tracks: 1) Empirical Track (Tax Data Analytics), and 2) Normative Track (legal analysis of tax law).

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The research fields of interest are

• International Corporate Taxation
• (International) Tax Planning, Transfer Pricing, Tax Efficient Supply Chain
• Earnings Management and Earnings Policy
• Tax Evasion and Forensic Methods

The Chair’s team regularly presents its research projects at scientific conferences around the world and publishes its research results in national and international peer-reviewed journals.

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Contact

In case of any further questions, please do not hesitate to contact us at? tax@wiwi.uni-augsburg.de.