Tax Management

The Tax Management is part of the general business administration and control Sciences . She analyzes and explains all problems that arise for companies due to the tax obligation and shows alternative decision-making.

Main tasks

Business taxation has three main tasks.

1. First of all, it has to examine what options the company has within the framework of a given tax system to reduce its tax burden to a minimum using legally permissible means. A distinction is made between corporate taxation theory, which on the one hand examines the effects of taxation on corporate variables, and corporate tax design theory, which on the other hand develops the most favorable decision alternatives based on knowledge of the tax effect.
2. It has to analyze the influence of taxation on business accounting (tax bookkeeping, accounting and valuation regulations) and how the accounting system has to be designed so that it can be used to determine and structure the tax assessment bases and to calculate and withhold certain taxes for third parties can be.
3. From her research she has to draw practical conclusions for future tax legislation and in particular to examine critically whether the principle of uniformity in taxation is violated.

Chairs

Germany

In Germany there are chairs for the subject of business taxation at the following universities:

1. RWTH Aachen University : Chair of Business Administration, in particular Business Taxation and Auditing, Reinhold Hömberg
2. University of Augsburg : Chair for Business Taxation, Michael Heinhold
3. University of Bamberg : Chair for Corporate Taxation, Thomas Egner
4. University of Bayreuth : Chair for Business Taxation and Auditing, Sebastian Schanz
5. Free University of Berlin : Institute for Business Auditing and Taxation, Jochen Hundsdoerfer , Klaus Ruhnke
6. Humboldt University of Berlin : KPMG Endowed Professorship for Business Taxation, Ralf Maiterth
7. Bielefeld University : Chair for Business Administration and Taxation, Rolf Jürgen König
8. Ruhr University Bochum : Chair of Business Administration, in particular Business Taxation, Heiko Müller
9. University of Bremen : Chair for General Business Administration, Corporate Taxation and Auditing, Franz Jürgen Marx
10. Chemnitz University of Technology : Chair for Business Taxation and Auditing, Silke Hüsing
11. University of Düsseldorf : Chair for Business Administration, in particular Business Taxation, Guido Förster
12. Technical University of Dortmund : Chair of Auditing and Corporate Taxation, André Junge
13. Technical University of Dresden : Chair for business administration, especially auditing and taxation, Michael Dobler
14. University of Duisburg-Essen : Mercator School of Management Duisburg: Chair for Business Taxation, Volker Breithecker , Essen: Chair for Business Taxation , Ute Schmiel
15. Catholic University of Eichstätt : Chair for General Business Administration, Controlling and Business Taxation, Christiana Djanani
16. University of Erlangen-Nuremberg : Chair for Business Administration, especially Taxation, Wolfram Scheffler
17. Frankfurt School of Finance & Management : Professorship for Accounting and Taxation, Luise Hölscher
18. University of Frankfurt : Chair for Business Taxation, NN
19. European University Viadrina , Frankfurt (Oder): Chair for General Business Administration, in particular Business Taxation and Auditing, Stephan Kudert
20. Albert-Ludwigs-Universität Freiburg i.Br .: Business Administration Seminar V - Business Taxation, Wolfgang Kessler
21. University of Giessen : Professorship for business administration with a focus on business taxation, NN
22. University of Göttingen : Institute for German and International Taxation, Andreas Oestreicher
23. University of Greifswald : Chair for General Business Administration and Corporate Auditing and Taxation, Torsten Mindermann
24. Fernuniversität Hagen : Chair of Business Administration, esp. Taxation and Auditing, Stephan Meyering
25. Martin Luther University Halle-Wittenberg : Professorship for Business Administration - Business Taxation, Gerhard Kraft
26. University of Hamburg : Institute for Auditing and Taxation, Department of Business Taxation Siegfried Grotherr , Institute for Company Pension Plans and Taxes, Dietmar Wellisch , Stb.
27. Helmut Schmidt University / University of the Federal Armed Forces Hamburg : Institute for Business Taxation, Bert Kaminski
28. University of Hanover : Chair for Business Taxation, Kay Blaufus
29. University of Hohenheim : Chair for Business Taxation and Auditing, Holger Kahle
30. Technical University of Ilmenau : Department of Business Administration / Taxation Examination, Gernot Brähler
31. Friedrich Schiller University Jena : Chair for General Business Administration, Business Taxation and Auditing, Harald Jansen
32. University of Kassel : Department of Business Administration, especially Business Taxation, Holger Karrenbrock
33. University of Cologne : Seminar for General Business Administration and Business Taxation, Michael Overesch
34. University of Leipzig : Institute for Corporate Accounting and Business Taxation, Carmen Bachmann
35. University of Lüneburg : Chair for business administration, especially taxation and accounting, Dörte Mody
36. University of Magdeburg : Chair of Business Administration, in particular Business Taxation, Sebastian Eichfelder
37. University of Mannheim : Chair for General Business Administration and Business Taxation, Ulrich Schreiber , Chair and Seminar for General Business Management, Fiduciary Management and Business Taxation II, Christoph Spengel (formerly Otto H. Jacobs )
38. University of Mainz : Chair for General Business Administration and Corporate Taxation, Roland Euler
39. University of Munich : Chair for General Business Administration, Business Taxation, Deborah Schanz
40. Westfälische Wilhelms-Universität Münster : Institute for Corporate Accounting and Taxation, Christoph Watrin
41. University of Osnabrück : Department of accounting, taxation and auditing, Michael Wosnitza
42. University of Paderborn : Chair for Business Administration, in particular Business Taxation, Caren Sureth
43. University of Passau : Chair of Business Administration with a focus on Business Taxation, Markus Diller
44. University of Regensburg : Chair for Business Taxation, Dirk Meyer-Scharenberg
45. University of Rostock : Chair for Corporate Accounting and Taxation, Stefan Göbel
46. Saarland University : Chair for business administration, in particular business taxation, Heinz Kussmaul
47. University of Siegen : Chair for Business Administration II, Business Taxation and Auditing, Norbert Krawitz , Chair for Auditing and Business Taxation, Rainer Heurung
48. Stralsund University of Applied Sciences : Department of corporate taxation, especially for small and medium-sized companies, as well as international corporate auditing and taxation, Beate Sieven , Ulrich Niehus , Heiner Richter
49. University of Trier : Chair for Business Taxation, Lutz Richter
50. University of Tübingen : Chair for Business Taxation, Martin Ruf
51. University of Würzburg : Chair for Business Administration and Business Taxation, Dirk Kiesewetter

Austria

In Austria there are chairs for the subject of business taxation at the following universities:

1. Karl-Franzens University Graz : Institute for Taxation and Accounting, Rainer Niemann
2. Johannes Kepler University Linz : Institute for Business Taxation, Michael Tumpel
3. Wirtschaftsuniversität Wien : Institute for Auditing, Fiduciary and Accounting, Department for Business Taxation, Eva Eberhartinger .

literature

• Lothar Haberstock / Volker Breithecker : Introduction to business taxation. With case studies, exercises and solutions , 14th edition, Erich Schmidt Verlag, Berlin 2008, ISBN 978-3503106950

See also

• Auditing
• List of chairs for auditing at German universities

Individual evidence

1. ^ Günter Wöhe , Hartmut Bieg (1995): Fundamentals of Business Taxation, 4th edition, Munich 1995.