Company Taxes I
Aim
In Germany taxation of business operations is implemented within a system characterised by numerous types of taxes with multitudes of different connecting factors. Against this background the intention of the course “Unternehmenssteuern” (‘Company Taxes’) is to communicate to students in the Bachelor Programme the most important rules concerning income taxes and the taxation of assets as well as the determination of income, which are relevant for the taxation of companies.
This basic course contains six semester periods per week including lectures, practice sessions and tutorials each amounting to two semester periods per week. In the practice sessions the subject matter is collaborated and illustrated using case studies. Under the supervision of studend assistant teachers the tutorials provide the opportunity for students, to apply the course material by working on there uses.
The seminars “Steuerbelastung nationaler Unternehmen“ ('Tax Burden of Domestic Companies') and “Steuerliche Gewinnermittlung“ ('Determination of Income') which from a part of the Bacherlor Programme in the context of the business specialization are build on this basic lecture.
Stucture
- Survey of the domestic tax system and problems in the context of “Betriebswirtschaftliche Steuerlehre” (‘Business taxation’)
- Taxation of natural persons with income
- Determination of income in the context of the sheet-tax balance
- Valuation law
- Taxation of real estate property
- Taxation of juristic persons through corporate income tax
- Taxation of industrial income through trade tax
- Value added tax
Soundrecordings
You will find the soundrecordings of the current lectures at Stud.IP. User name and password are announced in the lecture. The recordings are available in German only.
UniVZ