Prof. Dr. Kay Blaufus
Institute of Business Taxation
Subject
The area’s main focus is on the topics Business Taxation, Accounting, and Public Finance.
Business Taxation is concerned about the impact of taxation on the company’s decision making process. In particular, it equips company executives with the tools to evaluate business transactions under the consideration of taxes, to adapt behavior as a consequence of the evaluation, and to develop alternatives for achieving the company’s goals. In order to understand the impact of taxation, students need fundamental knowledge about tax law. The main focus of the topic is, however, the application of this knowledge in terms of tax planning and the economic analysis of the impact of taxes.
Accounting captures all systems that record information about company performance to internal and external users. Thereby, the disclosed information enables external users to evaluate the management’s use of resources (stewardship) and the future prospects of residual claims against the company. Internal users assess the current state of business and formulate strategies based on the documented information. Students learn in this context the rules and valuation methods to fulfill these purposes of accounting information and analyze the underlying economic concepts.
Public finance addresses an economy’s state budget. Main topics include public debt, international taxation and currency unions. A lecture on tax procedure and tax dispute law is also provided.
Structure Major
| Category | Credit points (ECTS) |
|---|---|
| Compulsory modules | 10 |
| Elective modules (without seminars) | 35 |
| Elective module (seminar) | 5 |
| Total: | 50 |
Structure Minor
| Category | Credit points (ECTS) |
|---|---|
| Elective modules | 20 |
| Total: | 20 |
Detailed structure
The modules have to be taken in semesters 1-3. Since all the elective module offers are prospective, changes are possible.
Compulsory modules Major / Elective modules Minor
| Module / Course | Language | Semester | Examination form | CP (ECTS) | Institute |
|---|---|---|---|---|---|
| Data Analytics | German / English | Winter and summer | Written Examination 60 min | 5 | Labour Economics |
| Analytical Accounting | German | Winter | Written Examination 60 min | 5 | Managerial Accounting |
Elective modules (without seminars) Major / Elective modules Minor
| Module / Course | Language | Semester | CP (ECTS) | Institute |
|---|---|---|---|---|
| Personnel Economics | English | Summer | 5 | Labour Economics |
| Corporate and Individual Tax Planning | English | Winter1 | 10 | Business Taxation |
| International Tax Planning | English | Summer2 | 5 | Business Taxation |
| Steuerliche Fallstudien zu Mergers & Acquisitions | German | Winter | 5 | Business Taxation |
| Steuerplanungs- und wirkungslehre mit Python | German | Summer | 5 | Business Taxation |
| Tax Accounting - Latente Steuern im Konzern nach HGB und IFRS | German | Sommer | 5 | Business Taxation |
| Umsatzsteuer | German | Winter | 5 | Business Taxation |
| Unternehmensbesteuerung: Ertragsteuern | German | Winter | 5 | Business Taxation |
| Unternehmenskauf, Umwandlung und Besteuerung | German | Summer | 5 | Business Taxation |
| Controlling | German | Summer | 5 | Managerial Accounting |
| Controlling und Wertschöpfungskette / Controlling and Value Generation Chain | German/ English | Winter and summer2 | 5 | Managerial Accounting |
| Dezentrale Unternehmenssteuerung | German | Winter | 5 | Managerial Accounting |
| Koordination und Anreize | German | Summer | 5 | Managerial Accounting |
| Capital Taxation and Global Inequality | English | Winter | 5 | Public Finance |
| Deutsche Finanzgeschichte des 20. Jahrhunderts | German | irregular | 5 | Public Finance |
| Empirical Methods for Policy Evaluation in Public Economics | English | Summer | 5 | Public Finance |
| Kommunale Finanzen | German | irregular | 5 | Public Finance |
| Bewertungsmethoden in der Rechnungslegung | German | Summer | 5 | Accounting and Auditing |
| Bilanzanalyse und Unternehmensbewertung | German | irregular | 10 | Accounting and Auditing |
| International Accounting | German | Winter | 5 | Accounting and Auditing |
| Jahresabschlussprüfung | German | Winter | 5 | Accounting and Auditing |
| Konzernabschluss | German | irregular | 5 | Accounting and Auditing |
| Theorie der Rechnungslegung | German | Winter | 5 | Accounting and Auditing |
| Unternehmenssteuerung und Corporate Governance | German | Summer | 5 | Accounting and Auditing |
| Lecture Series: Financial Markets and the Global Challenges | English | Summer | 5 | Finance and Commodity Markets |
| Incentives to Innovate | German | Summer | 5 | Economic Policy |
1 Not in winter term 23/24
2 Not in summer term 2024
Elective modules (seminars) Major / Elective modules Minor
Examination form: Seminar Paper
| Module / Course | Language | Semester | CP (ECTS) | Institute |
|---|---|---|---|---|
| Fallstudienseminar Internationale Unternehmensbesteuerung | German | Winter | 5 | Business Taxation |
| Seminar zur Betriebswirtschaftlichen Steuerlehre | German | Winter | 5 | Business Taxation |
| Seminar Controlling und Steuern | German | Winter | 5 | Business Taxation, Managerial Accounting |
| Seminar im Controlling | German | Summer1 and winter | 5 | Managerial Accounting |
| Seminar zu Transferpreisen in Kooperation mit Ernst & Young | German | Summer | 5 | Managerial Accounting |
| Seminar Empirical Research in Taxation and Public Finance | English | Winter | 5 | Public Finance |
| Seminar Taxation in the Global Economy | English | Summer | 5 | Public Finance |
| Master-Seminar zu Rechnungslegung und Wirtschaftsprüfung | German | Winter | 5 | Accounting and Auditing |
| Seminar zur internationalen Rechnungslegung | German | Summer | 5 | Accounting and Auditing |
1 Not in summer 2023
Research and practical relevance
- Optional courses and seminars on actual topics and methods in current research that prepare for studying at Ph.D. level.
- Seminars on actual topics joint with practitioners
- Lectures and seminars offered by associate lecturers with practical background
Intended audience (Recommended skills)
- Interest in the financial sphere of firms, administrations, and other public entities
- Affinity to economic analysis on the basis of game or agency theory
- Affinity to the interpretation of tax law, commercial law, and accounting standards
Career prospects
- Tax consultancy and audit
- Business consultancy
- Accounting in firms and administrations
- Tax departments of large companies and multinational enterprises
- Public agencies and national associations
