Profit Taxation Law
Gerneral information
| Persons: | Prof. Dr. jur. Ulrich Palm |
| Course type: | lecture with exercise |
| Cumulated ECTS: | 6 |
| Weekly hours per semester: | 3 |
| Duration of module: | 1 semester |
| Frequency of offer: | each winter semester |
| Assessment: | written test |
Contents
Profit taxes are taxes that relate to the increase in assets during the taxable period. They include income tax, corporation tax and trade tax and are of considerable importance in tax practice. The lecture deals with the structures and principles of these taxes, presenting them in their systematic context and highlighting their differences. Students are to acquire the ability to assess the influence of these tax types on entrepreneurial decisions and estimate the profit tax burden of companies in Germany In an accompanying course, the content of the lecture is applied in practice based on relevant cases.
Literature
Birk/Desens/Tappe, Steuerrecht (current edition)
Tipke/Lang, Steuerrecht (current edition)
Further readings will be announced in the lecture.