Bachelor's Degree Program (discontinued)

Tax Management

part-time

 
 

Tax Management

 

The bachelor's programme in Tax Management is being discontinued and was last offered in 2022/23. Starting in winter semester 2023/24, the FH Campus Wien, together with the Academy of Tax Advisors and Certified Public Accountants, will offer the extraordinary Bachelor's programme in Tax Management (Bachelor Professional).

 

Tax Management is the first academic education specialized in tax law and business for the multi-faceted world of finance and tax. The program is practical, interdisciplinary and internationally recognized. It combines national, international and EU tax law with business administration and management and also takes into account the current developments towards digitalization of these areas. This will enable you to start a career in tax administration, in international groups or in business consulting. You can use it as ideal preparation for the tax consultant examination.

Department
Administration, Economics, Security, Politics
Topic
Technologies

Highlights

  • Combination of tax, law and economics

  • Part-time, interdisciplinary and can be completed within the standard period of study

  • Practice-oriented: Developed together with the Federal Ministry of Finance and the Academy of Tax Advisors and Auditors

     

    Facts

    Final degree

    Bachelor of Arts in Business (BA)

    Duration of course
    6 Semesters
    Organisational form
    part-time

    Tuition fee per semester

    € 363,361

    + ÖH premium + contribution2

    ECTS
    180 ECTS
    Language of instruction
    German

    Currently no application possible

    Study places

    40

    1 Tuition fees for students from third countries € 727,- per semester. Details on tuition fees can be found in the general fee regulations.

    2 for additional study expenses (currently up to € 83,- depending on degree program and year)

    An application for direct entry into the 3rd semester (= winter semester 2023) is possible as of now exclusively for persons with an accountant/tax administrator diploma or for tax advisors.

    Before the studies

    You may already be working in financial administration. You wish to complement your extensive experience with theoretical know-how and advance your professional career. Even you do not have any professional experience yet, you are strongly interested in government, law and economy, especially in accounting, finance and taxation. You are intrigued by numbers, especially in commercial applications such as bookkeeping and accounting. You would like to learn more about the taxation principles these are based on and the options for their interpretation. You enjoy working in a team or in a consulting capacity and have excellent social skills . You also see the degree program as a way to build a network of strong professional contacts.

    Why you should study with us

    Excellent network

    You will build a sustainable network from day one of your studies.

    New ways of thinking

    We invite you to join us in linking topics and thinking in a completely new way.

    Selected teachers

    Decision-makers and experts in their field will teach you at our university.

    • General higher education entrance qualification:
      • university entrance qualification or degree from a general or vocational secondary school or
      • university entrance exam (Berufsreifeprüfung) or
      • equivalent foreign diploma
        The equivalence of the diploma is determined by international agreements or nostrification. The Head of degree program can also recognize the certificate in individual cases.
    • University entrance exam (Studienberechtigungsprüfung)
      • history 2
      • English 1

    University entrance examinations for one of the following university courses of study are recognized as admission requirements. The following subjects and examinations are defined by the University of Vienna and the Vienna University of Economics and Business respectively:

    • legal studies
      • legal studies
      • business law
    • social and economic studies:
      • business administration
      • international business administration
      • cultural and social anthropology
      • political science
      • journalism and communication studies
      • sociology
      • statistics
      • economics
    • historical and cultural studies:
      • ancient history and classical studies
      • egyptology
      • byzantine studies and modern Greek studies
      • European ethnology
      • history
      • Jewish studies
      • classical archaeology
      • classical philology
      • history of art
      • prehistory and early history
      • history (subject taught)
      • social studies and political education
      • Greek (subject taught)
      • Latin (subject taught)
    • Philosophical, arts, and educational studies:
      • education
      • philosophy
      • psychology and philosophy (subject taught)
    • Relevant professional qualifications with additional examinations (apprenticeships and schools for intermediate vocational education)
      • apprenticeship groups
        • archive, library and information assistant
        • bank clerk
        • operational services
        • accounting
        • office clerk
        • druggist/pharmacist
        • buyer 
        • financial services clerk (pilot training)
        • real estate agent
        • industrial clerk
        • personnel service
        • legal office assistant
        • sports administration (pilot training)
        • tax assistance
        • insurance clerk
        • administrative assistant
      • Description of the required additional examinations:
        • English 1
        • history 2
    • Schools for intermediate vocational education
      • business school
      • vocational school for economic professions
      • description of the required additional examinations:
        • English 1
        • history 2

    In individual cases, the decision on admission is at the discretion of the head of the degree program

    Information for applicants with non-Austrian (school) certificates (PDF 145 KB)

    Regulation for the admission of third country citizens (PDF 233 KB)

    Legalization of foreign documents

    Applicants may require legalization of documents from countries other than Austria in order for them to have the evidential value of domestic public documents. Information on the required legalizations can be found here in PDF format.

    Translation of your documents

    For documents that are neither in German nor English, a translation by a sworn and court-certified interpreter is required. Your original documents should have all the necessary legalization stamps before translation so that the stamps are also translated. The translation must be firmly attached to the original document or a legalized copy.

    Online application - uploading documents

    As part of your online application, upload scans of your original documents including all required legalization stamps. For documents not issued in German or English, scans of the corresponding translations must also be uploaded. The head of the study program decides on the equivalence of international (higher) education qualifications. Therefore, your documents can only be checked as part of the ongoing application process.

    To apply you will require the following documents:

    • Birth certificate
    • Proof of citizenship
    • Proof of residence (for third country citizens)
    • University entrance certificate or University entrance exam (Studienberechtigungsprüfung) or University entrance exam (Berufsreifeprüfung)or
    • Completion of an apprenticeship or completion of a vocational middle school with a part-time entrance exam in History 2 and English 1 / further proof of your training
    • Letter of motivation
    • CV in table form
    • Letter of endorsement from the manager or the specialist board (optional)
    • Financial Authority employee ID card (optional)
    • Letter of recommendation from the Financial Authority (optional)
    • Certificate as a tax preparer or accountant (optional)

    Please note!
    An application for direct entry into the 3rd semester (= winter semester 2023) is only possible as of now for persons with an accountant/tax administrator diploma or for tax advisors.

    It is not possible to save incomplete online applications. You must complete your application in one session. Your application will be valid as soon as you upload all of the required documents and certificates. In the event that some documents (e.g. references) are not available at the time you apply, you may submit these later via email, mail or in person by no later than the start of the admission process.

    The admission procedure consists of a written test and an interview with the admission committee.

    • Aim
      The aim is to ensure places are offered to those persons who complete the multi-level admission procedure with the best results. The tests are designed to assess the skills needed for a candidate's chosen profession.
    • Process
      The written admission test comprises a number of requirements needed to assess whether you possess the requisite basic requirements. Candidates who achieve the required minimum level in the written admission test will be invited to an admission interview, the second stage of the admission procedure. The admission interview will provide a first impression of your personal aptitude. This includes professional motivation, an understanding of the profession, performance, problem-solving and a capacity for careful consideration. Points are assigned to each section of the test.
    • Criteria
      The criteria for acceptance are based solely on performance. The geographical origin of the candidate has no influence on the admission decision. The admission requirements must be met in all cases. The admission committee (which comprises, among others, the head of the academic section and representatives of the teaching staff) awards places to the candidates who score highest in the tests. The process as a whole and all test and assessment results from the admission procedure are documented in a transparent and verifiable manner.

    During the studies

    Our curriculum is also based on close cooperation with the Federal Ministry of Finance. The degree program was developed together with the Federal Ministry of Finance and the Academy of tax advisors and auditors. The content reflects theoretical know-how and practical experience in the business consulting professions. Numerous experts from the Federal Government and others from chambers and companies lecture in the degree programs. In the second semester you will complete a 9-week internship and will have the opportunity to benefit from the experience gained at a position offered by the Federal Ministry of Finance in one of its tax offices. Apart from internships and study trips, you will also have the opportunity to exchange expertise with lecturers and student colleagues in financial administrations, certified public accountant chambers and accounting departments of large companies and to establish a strong personal network for your future career. Practical relevance is also guaranteed at our Campus Lecture evenings, which are open to all and feature contributions from prominent experts.

    • Combination of tax, law and economics
    • Part-time, interdisciplinary and can be completed within the standard period of study
    • Practice-oriented: Developed together with the Federal Ministry of Finance and the Academy of Tax Advisors and Auditors

    Tax Management is the first degree program to offer an academic education specializing in tax law on a national, European and international level, globally comparable to other studies in terms of the Bologna process. The special feature of this degree program, compared to university studies such as law or economy, is that it is interdisciplinary, practice-oriented and tailored to suit. You may complete the study program part-time, in the minimum period. Cooperation with the Federal Ministry of Finance furthermore ensures a practice-oriented and cutting-edge syllabus.
    The graduate may follow one of two equivalent career paths: in public financial administration on the one hand and in tax and business consulting or accounting for large companies on the other. You will also benefit from our cooperation with the Federal Ministry of Finance should you opt for a private company career. For the more you know about the fiscal authority, the better your advice to taxable clients.

    In the degree program you will acquire professional and scientific skills in the areas of tax and law, business and auditing and also personality and interaction.

    • In tax and law, you will explore fiscal and tax law, procedural law, civil and business law and also public and community law.
    • In the field of business and auditing, you will deepen and expand your knowledge in business administration, be introduced to relevant auditing software applications and strengthen your knowledge in the field of risk analysis. You will learn about the differences between private sector and public financial systems and explore business and economic approaches as well as their application in public administration.
    • In the area of digitalization in the context of business administration and tax law, students learn about the demands placed on accounting by technological progress and e-government initiatives, design corporate accounting in line with these demands, and accompany and manage digitally driven change processes.

    Curriculum

    Data Protection and Security / Introduction to Data Protection (GDPR) VO

    Data Protection and Security / Introduction to Data Protection (GDPR) VO

    1 SWS   2 ECTS

    Lecture contents

    The course deals with the following topics:
    - Basic concepts, legal foundations and basic terms of data protection law on a European and Austrian level
    - Understanding the basics of legal implementation requirements in relation to legally compliant data protection management in companies
    - Elaboration of data protection law basics for the use of data analytic tools related to tax management
    - Explanation of important practical issues based on current examples of practice and case law

    Assessment methods

    Continuous assessment
    Multiple-choice test to check the learning outcomes

    Teaching methods

    Interactive lecture

    Language

    German

    1 SWS
    2 ECTS
    Digital presentation techniques ILV

    Digital presentation techniques ILV

    0.5 SWS   1 ECTS

    Lecture contents

    The course deals with the following topics:
    - Microsoft Word- Creating and editing text documents
    - Formatting (text, paragraph, etc.)
    - Inserting and editing tables, images, etc.
    - Creating and editing serial letters
    - Creating and printing page properties
    - Tips and tricks

    - Microsoft Power Point- Basics of a presentation
    - Using and editing slide masters
    - Presenting information in an understandable way (graphics, images, etc.)
    - Image editing
    - Layout and design
    - Diagrams and presentations
    - Tips and tricks

    Assessment methods

    Continuous assessment
    Presentation

    Teaching methods

    Lecture, study of literature, discussion

    Language

    German

    0.5 SWS
    1 ECTS
    Introduction to English for Tax Professionals ILV

    Introduction to English for Tax Professionals ILV

    1.5 SWS   2 ECTS

    Lecture contents

    Business and Financial English
    Presentation of professional areas in English including small talk in a professional context
    Selected areas of grammar
    Including all skill areas: listening, reading, speaking, writing

    Assessment methods

    Continuous assessment
    Practical and communicative exercises
    Written test at the end of the semester
    Assignments (written, oral, audio-visual)

    Teaching methods

    - Combined use of structure- and learner-centred teaching methods
    - Group work and dialogues
    - Use of audiovisual media
    - Providing technical vocabulary in contextualised form using authentic materials
    - Complementary e-learning for repetition and consolidation

    Language

    English

    1.5 SWS
    2 ECTS
    Introduction to Digitization VO

    Introduction to Digitization VO

    Lector: Martin Setnicka, BA MA MSc PhD

    1 SWS   1 ECTS

    Lecture contents

    The course provides an overview of the following topics:
    - Significance of digitization
    - Societal aspects of media change
    - Core technologies & drivers of digitization
    - Information, data and media competence
    - Digital communication and social media
    - Big Data & Data Management
    - Management & Leadership in the digital age
    - Digital transformation
    - Data protection and security / Introduction to data protection (GDPR)
    - Industry 4.0

    Assessment methods

    Continuous assessment
    groupwork

    Teaching methods

    Lecture, discussion, self-study

    Language

    German

    1 SWS
    1 ECTS
    Introduction to Presentation Techniques ILV

    Introduction to Presentation Techniques ILV

    0.5 SWS   1 ECTS

    Lecture contents

    The course deals with the following topics:
    - Communication behaviour & body language
    - Principles of successful communication
    - Communication levels
    - Storytelling
    - Simple techniques of visualization (e.g. flipcharts, whiteboards, etc.)

    Assessment methods

    Continuous assessment
    Presentation

    Teaching methods

    Lecture, study of literature, discussion

    Language

    German

    0.5 SWS
    1 ECTS
    Introduction to Tax Law 1 VO

    Introduction to Tax Law 1 VO

    3.5 SWS   6 ECTS

    Lecture contents

    Income tax, VAT, accounting in the Austrian Commercial Code (UGB), special provisions of the Austrian Federal Fiscal Code (BAO)
    Income tax: subjective tax liability, objective tax liability, income, types of income, income determination, profit income, non-business income, types of profit determination, determination of surplus
    VAT: subjective tax liability, objective tax liability, supplies, other services, place of delivery, place of other services, transfer of tax liability, liability for VAT, input tax deduction, input tax adjustment, intra-community acquisitions, intra-community supplies, other intra-community services, threshold acquisition, mail order, chain transactions, triangular transactions,
    Austrian Commercial Code (UGB): accounting under company law, scope of application, recognition and valuation
    Austrian Federal Fiscal Code (BAO): §§ 26 to 32

    Assessment methods

    Continuous assessment
    Partial examinations, final examination

    Teaching methods

    lecture, group work, self-study

    Language

    German

    3.5 SWS
    6 ECTS
    Introduction to Procedural Law 1 VO

    Introduction to Procedural Law 1 VO

    1.5 SWS   3 ECTS

    Lecture contents

    Tax Procedural Law in Austria:
    - Overview of general administrative procedure/tax procedure (B-VG, AVG and others, BAO)
    - Areas of regulation formal/material tax law
    - Federal Fiscal Code (BAO): general provisions, tax authorities and parties, attachment, minutes, memoranda, inspection of files, subpoenas, settlements, notifications, deadlines, penalties, legal instructions, tax collection, investigation proceedings, evidence, estimates, separate findings, tax assessment, limitation period
    - Federal Fiscal Code (BAO) in practice

    Assessment methods

    Continuous assessment
    Entrance examination, group work, final exam

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    1.5 SWS
    3 ECTS
    Basics of the Austrian Tax Administration and Tax Consultancy Professions in Austria VO

    Basics of the Austrian Tax Administration and Tax Consultancy Professions in Austria VO

    1 SWS   2 ECTS

    Lecture contents

    - Legal bases of the Austrian Tax Administration
    - Legal bases of the tax consultancy professions
    - Structure and process organisation of the Austrian Tax Administration
    - Cooperation between the Tax Administration and tax consultancy professions

    Assessment methods

    Continuous assessment
    Group work (presentations)
    Multiple choice

    Teaching methods

    - Lectures
    - Discussions
    - Group work
    - Presentations

    Language

    German

    1 SWS
    2 ECTS
    Basics of Business Administration VO

    Basics of Business Administration VO

    2 SWS   3 ECTS

    Lecture contents

    - General business administration
    - Subject, history, interrelations with economics
    - Objectives, terms, organisation
    - Legal bases, legal forms
    - Connections between accounting - cost accounting - business administration
    - Personnel planning - personnel costs of the employer
    - Static and dynamic investment calculation procedures
    - Financing calculation
    - Development of a business plan

    Assessment methods

    Continuous assessment
    Written final examination, preparation of a business plan

    Teaching methods

    Active participation in discussions on current issues

    Language

    German

    2 SWS
    3 ECTS
    Basics of Cost Accounting ILV

    Basics of Cost Accounting ILV

    1.5 SWS   2 ECTS

    Lecture contents

    - Tasks of cost and performance accounting
    - Systems of cost accounting
    - Accounting objects, allocation principles and systematization of costs and services
    - Cost allocation
    - Cost unit income statement
    - Cost accounting as a short-term control instrument (price floors, break-even analysis)
    - Cost accounting as a control instrument (variance analyses)

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    In the course, the theoretical basis is taught and developed with the help of practice examples.
    Lecture, group work, self-study

    Language

    German

    1.5 SWS
    2 ECTS
    Legal Basics of the EU VO

    Legal Basics of the EU VO

    2 SWS   3 ECTS

    Lecture contents

    History of the EU (1 unit)
    Historical development of the EU to its current basic structure (3 units)
    EU institutions (6 units)
    Sources of EU Law (2 units)
    Relationship between EU Law and the law of the MS (2 units)
    Written test (1 unit)

    Assessment methods

    Final exam
    Written exam (final)

    Teaching methods

    lecture, group work in small groups, presentation of prepared topics

    Language

    German

    2 SWS
    3 ECTS
    Austrian Legal System under Constitutional Law VO

    Austrian Legal System under Constitutional Law VO

    2 SWS   4 ECTS

    Lecture contents

    Basic Concepts of Law, Structure of Stages, Basic Principles (4 units)
    Constitutional Law Basics, Competences (3 units)
    Legislature (4 units)
    Executive (4 units)
    Judicature (4 units)
    Written Examination (1 unit)

    Assessment methods

    Final exam
    Written examination

    Teaching methods

    lecture, group work in small groups, presentation of prepared topics

    Language

    German

    2 SWS
    4 ECTS

    Data Modelling and Data Structures ILV

    Data Modelling and Data Structures ILV

    3 SWS   5 ECTS

    Lecture contents

    The course deals with the following topics:
    - Fundamentals of representing complex business models in an entity relationship model. In order to successfully model data, it is particularly important to understand the fundamentals and interrelationships between the individual topics and to reproduce them using examples
    - Transfer of a conceptual database design, via the logical database design, to the physical database design using methods such as bottom-up or top-down
    - Use of data modeling in tax & accounting

    Assessment methods

    Continuous assessment
    Creating a data model based on an example

    Teaching methods

    Lecture, study of literature, discussion

    Language

    German

    3 SWS
    5 ECTS
    Introduction to Tax Law 2 VO

    Introduction to Tax Law 2 VO

    1 SWS   2 ECTS

    Lecture contents

    Corporate Income Tax, Value-added Tax, Income Tax, UGB Accounting
    Repetition and consolidation of the first semester's course content
    Corporate Income Tax: subjective tax liability, unlimited and limited tax liability (especially the second type), income determination, deposits, withdrawals, use of income, group taxation, investment income, non-deductible expenses, tax collection

    Assessment methods

    Continuous assessment
    Partial examinations, final examination

    Teaching methods

    lecture, group work, self-study

    Language

    German

    1 SWS
    2 ECTS
    Introduction to Procedural Law 2 and Fiscal Criminal Law VO

    Introduction to Procedural Law 2 and Fiscal Criminal Law VO

    2 SWS   4 ECTS

    Lecture contents

    Tax Procedural Law in Austria:
    - BAO in theory
    - BAO in practice
    - Criminal tax law

    Assessment methods

    Final exam
    - entry test
    - final exam

    Teaching methods

    lecture

    Language

    German

    2 SWS
    4 ECTS
    Basics of Private Law VO

    Basics of Private Law VO

    1.5 SWS   3 ECTS

    Lecture contents

    Introduction to Private Law and the basic principles of
    - Contract Law
    - Disruption of Services and Compensation for Damages Law
    - Legal Representation Law
    - Property Law
    - Family and Inheritance Law

    Assessment methods

    Continuous assessment
    Achievement is determined by means of a computer-based intermediate test (multiple choice) and a final examination (multiple choice, knowledge questions, case studies).

    Teaching methods

    Theory lecture and joint solution of case studies

    Language

    German

    1.5 SWS
    3 ECTS
    Basics of Accounting VO

    Basics of Accounting VO

    2 SWS   3 ECTS

    Lecture contents

    - Introduction to double-entry accounting- Content and tasks
    - Accounting obligations
    - General accounting principles

    - Accounting of simple current business transactions without/with VAT
    - Fixed assets: principles of capitalisation and valuation
    - Current assets: principles of capitalisation and valuation (inventories, receivables)
    - Accruals and deferrals: Calculation, creation and release of provisions
    - Accruals: Calculation, creation and reversal
    - Preparation of simple annual financial statements (balance sheet, profit and loss account)

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    In this course, the theoretical basics are systematically taught and illustrated with concrete examples.
    Lecture, group work, self-study

    Language

    German

    2 SWS
    3 ECTS
    Information Security ILV

    Information Security ILV

    1 SWS   2 ECTS

    Lecture contents

    - Risks in a connected world
    - Basics of an information security management system
    - Elaboration of framework conditions for the use of data analytical tools related to tax management and information security
    -Explanation of important practical issues related to information security

    Assessment methods

    Continuous assessment
    Multiple-choice test to check the learning outcomes

    Teaching methods

    Interactive lecture

    Language

    German

    1 SWS
    2 ECTS
    A Practical Introduction to Tax Law - Exercises UE

    A Practical Introduction to Tax Law - Exercises UE

    1.5 SWS   1 ECTS

    Lecture contents

    Corporate Income Tax, Value-added Tax, Income Tax, UGB Accounting

    Assessment methods

    Continuous assessment
    Partial examinations, final examination

    Teaching methods

    lecture, group work, self-study

    Language

    German

    1.5 SWS
    1 ECTS
    Introduction to Procedural Law - Exercise UE

    Introduction to Procedural Law - Exercise UE

    1 SWS   1 ECTS

    Lecture contents

    Tax Procedural Law in Austria:
    - consolidation, practical application and practice of the basic knowledge of Austrian Tax Procedural Law acquired in the lectures "Introduction to Procedural Law 1 and 2";
    - individual application of tax procedural regulations through analysis, structured evaluation and discussion of relevant literature and case law

    Assessment methods

    Continuous assessment
    -term paper
    -presentation
    -oral examination

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    1 SWS
    1 ECTS
    Business and Company Law ILV

    Business and Company Law ILV

    2.5 SWS   4 ECTS

    Lecture contents

    Introduction to Business and Company Law:
    - Commercial Code
    - GmbH Act
    - Stock Corporation Act
    - Private Foundations Act
    - Cooperatives Act
    - Business Reorganisations
    - Relevant links to Tax Law
    - European Union Law on Company Law

    Assessment methods

    Final exam
    Final examination

    Teaching methods

    Self-study
    Lecture
    Discussion

    Language

    German

    2.5 SWS
    4 ECTS
    Professionally processing corporate data ILV

    Professionally processing corporate data ILV

    1 SWS   2 ECTS

    Lecture contents

    The course will cover the following topics:
    - Introduction to Dashboards
    - What data can be visualized, and how?
    - Selection of information and comparative data
    - Keep it short and simple
    - Design tips
    - How to use Pivot Tables and PowerPivot for dashboards
    - What is the difference between Pivot Table and PowerPivot?
    - Reasons to use PowerPivot
    - The structure of PowerPivot
    - Basic building block data sources: The better the data sources, the more options for the dashboard
    - Clean and adapt data sources as the basic building block of dashboards
    - Dos and Don'ts for data sources
    - Use of the special filter to get relevant data
    - Quickly analyze and summarize information
    - Exercises and cross-connections
    - Create first dashboards with pivot tables
    - Easy handling via drag & drop
    - Flexible customizations
    - Sorting and formatting
    - Visualizing with Pivot Charts
    - Efficient creation of charts
    - The desired chart as a starting point for creating the pivot table
    - Making changes to the chart: rotating axes, naming things correctly, removing and adding labels...
    - In-depth work with pivot tables & pivot charts
    - Defining dynamic ranges for data & charts
    - Using report layouts and formats
    - Set and use filters
    - Changing metric options: sum, count, volume....
    - What's the percentage?: Show values by ...
    - Grouping data
    - Putting charts in the right form
    - Using data sections and time axis
    - Which questions make sense? Reach your goal with the right question
    - Optimal collaboration: Dashboard filters Pivot - Pivot filters Dashboard
    - Import data into PowerPivot
    - Retrieve external data - Skillfully work with different sources
    - Delete, add, hide columns in the aftermath
    - Link or import tables
    - Build relationships between sources
    - Create a pivot table based on PowerPivot

    Assessment methods

    Continuous assessment
    Test

    Teaching methods

    Computer assisted learning

    Language

    German

    1 SWS
    2 ECTS
    English for Tax Professionals I ILV

    English for Tax Professionals I ILV

    2 SWS   3 ECTS

    Lecture contents

    - Expansion and consolidation of specialist language competence in the area of business and financial English by using authentic materials (Including all skills: listening, reading, speaking, writing)
    - Communicative and practical exercises to expand specialist vocabulary
    - Training of general and specialist language skills as well as business skills (such as presentations and meetings) in the foreign language
    - Selected areas of grammar

    Assessment methods

    Continuous assessment
    - Practical and communicative exercises
    - Presentations
    - Written test at the end of the semester
    - Homework (written, oral, audiovisual)

    Teaching methods

    - Combined use of structure- and learner-centred teaching methods
    - Subject-related role-plays, group work and dialogues
    - Use of audio-visual media
    - Transmission of technical vocabulary in contextualised form by using authentic materials
    - Supplementary e-learning for repetition and consolidation

    Language

    English

    2 SWS
    3 ECTS

    Basics of Employment and Labour Law VO

    Basics of Employment and Labour Law VO

    Lector: Mag.iur. Carl-Georg Vogt, MBA

    1 SWS   2 ECTS

    Lecture contents

    - Civil Servants Act/Contractual Employees Act
    - Constitutional foundations
    - Types of public service relationship
    - Basics and legal sources of Labour Law
    - Conclusion and contents of the employment contract
    - General rights and duties in the employment relationship

    Assessment methods

    Continuous assessment
    Final exam plus mini-presentation

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    1 SWS
    2 ECTS
    Income Tax Law for Individuals ILV

    Income Tax Law for Individuals ILV

    Lector: MMag. Gerald Ehgartner, Dr. Sebastian Pfeiffer

    3 SWS   4 ECTS

    Lecture contents

    Contents:
    - Basics of the Income Tax Act 1988
    - Personal and material tax liability
    - Types of income
    - Operational income
    - Types of profit determination
    - Profit determination (balance sheet)
    - Investment subsidies
    - Valuation, depreciation
    - Non-operational income, especially income from capital assets, rental and leasing, property sales
    - Collection

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    3 SWS
    4 ECTS
    Income Tax Law for Businesses II ILV

    Income Tax Law for Businesses II ILV

    2 SWS   4 ECTS

    Lecture contents

    - Basics of the KStG 1988
    - Personal and material tax liability
    - Differences in the taxation of co-entrepreneurs and corporations
    - Associations, in particular non-profit corporations
    - Public corporations
    - Businesses of a commercial nature
    - Group taxation
    - Contributions, distributions
    - Exemptions from participation income
    - Investment income exemptions, nesting privilege
    - Taxation of apportionment

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    2 SWS
    4 ECTS
    Basics of International Accounting, IFRS VO

    Basics of International Accounting, IFRS VO

    Lector: Mag. Magdalena Kuntner

    2 SWS   3 ECTS

    Lecture contents

    - Fields of application and structure of the standards
    - Preparation of balance sheets, income statements, cash flow statements and statements of changes in equity
    - Recording of simple transactions
    - Valuation methods according to IFRS
    - Application of the valuation methods to selected assets

    Assessment methods

    Continuous assessment
    Pretest 20 %, Participation 20 %, Final test 60 %.

    Teaching methods

    - Individual deepening in self-study in preparation for the course and repetition of necessary, already completed competences in the field of accounting and group accounting
    - Lecture of the theoretical basics on the basis of selected standards
    - Building on the theory, joint development of practice-relevant examples in the group
    - Consolidation of the topics by completing a final test

    Language

    German

    2 SWS
    3 ECTS
    National Databases ILV

    National Databases ILV

    Lector: Manfred Baschiera, Wolfgang Medlitsch

    2 SWS   2 ECTS

    Lecture contents

    - Queries in RIS (Austrian Federal Law Gazette, Federal Law, judicature, etc.)
    - Queries in Findok (financial documentation)
    - Queries in Lexis360, Linde Digital, RDB from Manz
    - Referrals in the commercial register, central trade register, register of associations
    - Referrals in the land register
    - Referrals in the edict file

    Assessment methods

    Continuous assessment
    Homework and written examination

    Teaching methods

    Cooperative learning

    Language

    German

    2 SWS
    2 ECTS
    Special Cases of Financial Reporting ILV

    Special Cases of Financial Reporting ILV

    Lector: Dr. Katharina van Bakel-Auer

    2 SWS   4 ECTS

    Lecture contents

    - Annual financial statements and the components of the annual financial statements of sole proprietorships, partnerships and corporations
    - Valuation of assets and liabilities (valuation of non-depreciable and depreciable fixed assets, inventories, receivables, accruals and deferrals, provisions, liabilities)
    - Calculation and booking of Corporate Income Tax
    - Depiction and booking of equity capital for sole proprietorships, partnerships and corporations
    - Preparation of balance sheets

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    In the course, the theoretical basics are taught and worked out by means of exercises.
    Lecture, group work, self-study

    Language

    German

    2 SWS
    4 ECTS
    National VAT Law I ILV

    National VAT Law I ILV

    Lector: Mag. Alexandra Graf, Mag.a Dr.in Bianca Wöhrer

    2 SWS   3 ECTS

    Lecture contents

    - UStG (VAT Law) general part, in particular- taxable facts
    - term of entrepreneur
    - supplies
    - other services
    - invoice
    - input tax deduction
    - arising of the tax debt
    - tax debtor

    Assessment methods

    Final exam
    Final written examination

    Teaching methods

    Lecture and exercises

    Language

    German

    2 SWS
    3 ECTS
    National VAT Law II ILV

    National VAT Law II ILV

    Lector: Mag. Robert Völkl

    2 SWS   3 ECTS

    Lecture contents

    - UStG (VAT Law) general part, in particular
    - delimitation of supply/other services
    - exemptions, including
    real estate
    small businesses
    - tax rates
    - common/actual taxation
    - LuF flat-rate taxation
    - travel services
    - differential taxation
    - liability
    - Introduction Single Market

    Assessment methods

    Final exam
    Final written examination

    Teaching methods

    Lecture and exercises

    Language

    German

    2 SWS
    3 ECTS
    Corporate Ethics, Money Laundering Prevention VO

    Corporate Ethics, Money Laundering Prevention VO

    1 SWS   2 ECTS

    Lecture contents

    Business Ethics
    O Principles
    O Corporate Governance and Compliance
    O Corporate Social Responsibility
    O Austrian Code of Corporate Goverannce
    O Value Management
    Professional Principles of the Public Accounting Professions
    O Conscientiousness and Diligence
    O Personal responsibility
    O Independence
    O Confidentiality
    O Other professional principles
    - The professional principle of loyalty
    - The professional principle of impartiality
    - The prohibition of commission acceptance
    - The prohibition of bungling
    - The protection of orders
    - Professional conduct
    - Title protection and title management
    O Violations of professional principles
    Anti-money laundering and beneficial ownership registers
    O What is money laundering, what is terrorist financing?
    O Who or what is covered by these obligations?
    O What is to be done? Risk analysis and due diligence
    O Proven identification and determination of the origin of the money; inspection of the register of beneficial owners.
    O Ongoing monitoring of a business relationship and the course of a business case.
    O Reporting suspicions to the money laundering reporting office
    O Other obligations
    - Prohibition of disclosure of information
    - Obligation to keep records and records retention period
    - Obligation to report violations of anti-money laundering obligations anonymously within the company
    - Information and training of employees, internal anti-money laundering strategies, data protection, protection of employees

    Assessment methods

    Final exam
    Multiple-choice test to assess learning outcomes

    Teaching methods

    Interactive lecture; computer-supported learning

    Language

    German

    1 SWS
    2 ECTS
    English for Tax Professionals II ILV

    English for Tax Professionals II ILV

    Lector: Mag. Michaela Fellinger, Mag.a Sylvia Gutsjahr, Lawrie Moore, MBA, MA, MA, Mag. Ingeborg Voller-Pfeifer

    1.5 SWS   2 ECTS

    Lecture contents

    - Enhancement and consolidation of technical language competence in the field of business and financial English using authentic materials (including all skills: listening, reading, speaking, writing)
    - Relevant terminology and typical structures in the field of contract English
    - Training of general and subject-related language skills for work meetings
    - Selected areas of grammar
    - Digitization in the field of taxation

    Assessment methods

    Continuous assessment
    - Practical and communicative exercises
    - Written test at end-of-term
    - Homework (written, oral, audiovisual)

    Teaching methods

    - Flipped classroom
    - Combined use of structure- and learner-centred teaching methods
    - Subject-related role-plays, group work and dialogues
    - Use of audiovisual media
    - Transmission of technical vocabulary in contextualised form using authentic materials
    - Supplementary e-learning for repetition and consolidation

    Language

    English

    1.5 SWS
    2 ECTS
    Scientific Working ILV

    Scientific Working ILV

    Lector: Dr. Hans Blasina, Dr. Margret Kronegger

    1 SWS   1 ECTS

    Lecture contents

    - Commercial international databases (Amadeus, Orbis, RoyaltyStat, U.S. Securities and Exchange Commission)
    - Research quality
    - Risk profiles to identify "high tax risk potentials"

    Assessment methods

    Final exam
    Test

    Teaching methods

    Computer-based learning

    Language

    German

    1 SWS
    1 ECTS

    Tax Claim, Authorities and Office Hours, incl. Digital Applications like Finanz Online ILV

    Tax Claim, Authorities and Office Hours, incl. Digital Applications like Finanz Online ILV

    Lector: KR Hannes Mitterer, Dr. Martin Vock, LLM

    1.5 SWS   3 ECTS

    Lecture contents

    Tax Procedural Law in Austria:
    - Origin of the tax claim, in particular in the case of unlimited/limited tax liability
    - Total debt, liability provisions, universal legal succession
    - Assessment
    - Economic approach, abuse, fictitious transactions and attribution
    - Dependants, residence, registered office
    - Commercial enterprise, permanent establishment, commercial business, asset management
    - Common benefit, charity, church purposes
    - Relationship to foreign countries incl. regulation § 48 BAO
    - Fiscal secrecy obligation
    - Subjective competence of the tax authorities
    - Parties and their representation

    Assessment methods

    Continuous assessment
    Group work
    Presentation
    Oral examination

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    1.5 SWS
    3 ECTS
    Tax Collection ILV

    Tax Collection ILV

    Lector: KR Hannes Mitterer, Markus Scheiblauer, BA MA

    2.5 SWS   4 ECTS

    Lecture contents

    Tax Procedural Law in Austria:
    - Appointment, minutes, memorandum, inspection of files, summonses
    - Discharges - notifications
    - Delivery of notifications including the Service of Documents Act
    - Deadlines, penalties and legal instructions
    - Consistency of taxation
    - Official channels, hearing of parties, prohibition of innovations, preliminary questions
    - Obligations, in particular the duty to disclose, tell the truth, to notify and to provide evidence
    - Order to provide information, confirmation of research
    - Retention of books and records, obligation to register, duty to declare taxes
    - Collection, inspection, external audit, accompanying control
    - Duty to provide services, in particular cooperation with courts, local authorities and the ÖNB
    - Recipient, including surcharge § 22 Section 3 KStG, evidence, valuation
    - Special findings, assessment notices, tax assessment, interest assessment
    - Limitation period (start, suspension, extension, absolute limitation period)

    Assessment methods

    Continuous assessment
    Group work
    Presentation
    Oral examination

    Teaching methods

    Integrated course

    Language

    German

    2.5 SWS
    4 ECTS
    Current Cases (Bachelor Thesis 1) SE

    Current Cases (Bachelor Thesis 1) SE

    1 SWS   4 ECTS

    Lecture contents

    Current issues and facts of Income Tax Law
    Drafting of bachelor thesis 1

    Assessment methods

    Continuous assessment
    Immanent examination character

    Teaching methods

    Seminar

    Language

    German

    1 SWS
    4 ECTS
    Compliance Assurance ILV

    Compliance Assurance ILV

    Lector: Simon Markus Hofstätter, MA

    1.5 SWS   2 ECTS

    Lecture contents

    Assurance Compliance:
    - External audit and accompanying inspections
    - Tax control system - internal control system
    - Audit of processes instead of documents
    - Multilateral audits (horizontal monitoring)/Joint Audit (EU/OECD)
    - International Compliance Assurance Programme (OECD)
    - Tax Risk Management (Corporation/Tax Administration)
    - Ethics in Tax Law

    Assessment methods

    Continuous assessment
    - Group work
    - Presentation
    - Oral examination

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    1.5 SWS
    2 ECTS
    Data Governance and Data Management VO

    Data Governance and Data Management VO

    2 SWS   3 ECTS

    Lecture contents

    The course provides an overview of the following topics:
    - Introduction to the specifications of the proper management of an organization's digital data.
    - Overview of the entire lifecycle of data as assets from its original creation to a valid state of rest.
    - Impact of data in the context of tax management

    Assessment methods

    Continuous assessment
    Presentation

    Teaching methods

    Lecture, discussion, self-study

    Language

    German

    2 SWS
    3 ECTS
    Determination of the Facts and Circumstances Relevant to Decisions on the Basis of Current Case Law ILV

    Determination of the Facts and Circumstances Relevant to Decisions on the Basis of Current Case Law ILV

    Lector: Dr. Hans Blasina, Mag. Andreas Kallina

    1 SWS   2 ECTS

    Lecture contents

    Current Case Law

    Assessment methods

    Continuous assessment
    Preparation of a case study
    Presentation of the case study

    Teaching methods

    - Lecture
    - Single papers
    - Self-study

    Language

    German

    1 SWS
    2 ECTS
    ERP (Enterprise Resource Planning) VO

    ERP (Enterprise Resource Planning) VO

    1 SWS   2 ECTS

    Lecture contents

    The course gives an overview of the following topics:
    - Describe the basics of ERP systems and explain them using examples from practice
    - Different requirements and goals of ERP systems
    - Advantages and disadvantages as well as limitations of ERP systems

    Assessment methods

    Continuous assessment
    Presentation

    Teaching methods

    Lecture, discussion, self-study

    Language

    German

    1 SWS
    2 ECTS
    Case Studies on Income Tax Law Taking Digital Developments into Account SE

    Case Studies on Income Tax Law Taking Digital Developments into Account SE

    Lector: Mag. Andreas Kallina, Andreas Osabal, BA MA, Markus Stachna, BA MA

    1 SWS   2 ECTS

    Lecture contents

    Students prepare a case study from the field of Income Tax Law (facts and solution) and complete a written test (case studies on Income Tax Law) taking into account current developments in the field of taxation in the digital economy. Both also serve as preparation for the bachelor thesis and bachelor examination.

    Assessment methods

    Continuous assessment
    Written case study
    Written test

    Teaching methods

    - Lecture
    - Single papers
    - Self-study

    Language

    German

    1 SWS
    2 ECTS
    Fundamentals and Core Technologies of Digital Transformation VO

    Fundamentals and Core Technologies of Digital Transformation VO

    1 SWS   2 ECTS

    Lecture contents

    The course provides an overview of the following topics:
    - Roadmap of a digital transformation
    - The digital environment and changes through digitalization
    - Digital transformation
    - Technological (mega)trends
    - Societal (mega)trends
    - (Mega)trends in the world of work - New (Way of) Work
    - Digital maturity of a company
    - Success factors of digital transformation
    O Blockages to transformation
    O Digital competencies of employees & talent management
    O Digital leadership
    O Processes and Systems Change Management
    O Organization & Governance

    Assessment methods

    Continuous assessment
    Test

    Teaching methods

    Lecture, discussion, self-study

    Language

    German

    1 SWS
    2 ECTS
    Basics of International Tax Law ILV

    Basics of International Tax Law ILV

    Lector: Mag. Florian Rosenberger

    1 SWS   2 ECTS

    Lecture contents

    - Legal sources of International Tax Law
    - Three-step technology
    - National Foreign Tax Law
    - Bi-and Multilateral Treaty Law
    - European Union Law (primary law, secondary law on direct taxes)
    - Transfer pricing (transfer prices between associated companies)

    Assessment methods

    Final exam
    Final written examination

    Teaching methods

    Lecture, group work, self-study
    The course is partly held in English (OECD documents, etc).

    Language

    German-English

    1 SWS
    2 ECTS
    Accounting and Financial Reporting Practice UE

    Accounting and Financial Reporting Practice UE

    Lector: Dr. Katharina van Bakel-Auer

    1.5 SWS   2 ECTS

    Lecture contents

    The financial statements according to the Austrian Commercial Code (UGB)
    - Balance sheet date
    - Special issues in connection with acquisition and production costs
    - Balance sheet reporting of public subsidies and grants
    - Balance sheet reporting of leases
    - Immaterial fixed assets, in particular balance sheet reporting of goodwill
    - Balance sheet reporting of investments, income from investments and expenses in connection with investments (depreciation by seven decimal places)
    - Discounting of long-term receivables
    - Balance sheet reporting of long-term provisions
    - Balance sheet reporting of deferred taxes
    - Equity of corporations (balance sheet reporting of acquisition of own shares, balance sheet reporting of capital increases, outstanding dividends versus deposit repayments according to § Section 4 (12) EStG

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    In the course, the theoretical basics are taught and developed and critically discussed on the basis of exercises.
    Lecture, group work, self-study

    Language

    German

    1.5 SWS
    2 ECTS
    Required Elective: Enterprise Resource Planning either using SAP or using BMD ILV

    Required Elective: Enterprise Resource Planning either using SAP or using BMD ILV

    1 SWS   2 ECTS

    Lecture contents

    This course provides an overview of the following topics:
    Group 1 - BMD:
    - Introduction to the program
    - Accounting
    - Merchandise management
    - Payroll accounting (master data, recording of payments, net payroll and DN transfer, external payroll, monthly closing and settlement, annual evaluations)
    - Cost accounting (master data, cost centers - cost units, incoming invoices, outgoing invoices, bank postings, imputed costs, transfer of financial accounting to cost accounting, evaluation of cost accounting data)
    - Year-end closing (closing operations, year-end transfer)
    - Income and expenditure accounting (data transfer and master data, cash, bank and goods receipt ledger, fixed assets accounting)

    Group 2 - SAP:
    - Explanation of Enterprise Resource Planning with SAP ERP
    - Explanation of the functions of SAP NetWeaver as a technical platform
    - Explaining the integration of SAP ERP core applications
    - Performing integrated processes in SAP ERP
    - Explain how the basic business processes of sales order management, materials and production planning, procurement, inventory management, project management, maintenance, customer support, finance, and internal accounting interact with SAP ERP
    - Explanation of the analysis and reporting functions in SAP ERP, especially in the components SAP SEM and SAP BW
    - Know the modules of the SAP ERP system- Automation of business processes
    - Basics and navigation
    - Financial accounting (FI)
    - Internal accounting (CO)
    - Procurement process (MM)
    - Plan-to-produce process (PP)
    - Order fulfillment process (SD)
    - Internal orders, assets and Enterprise Asset Management (EAM)
    - Project Systems (PS)
    - Human Capital Management (HCM)

    Assessment methods

    Continuous assessment
    Test

    Teaching methods

    BMD: Lecture, discussion, self-study
    SAP: Online

    Language

    German

    1 SWS
    2 ECTS

    Tax Collection and Legal Protection with Case Studies ILV

    Tax Collection and Legal Protection with Case Studies ILV

    2.5 SWS   4 ECTS

    Lecture contents

    Tax Procedural Law in Austria:
    - Due date, payment, additional charges
    - Security deposits, liability notices, enforceability, write-off
    - Security (freezing order - cooperation in tax investigation, tax security)
    - Statute of limitations for collection of due taxes
    - Ordinary legal remedies (appeal, appeal proceedings, Austrian Federal Fiscal Court (BFG) proceedings, official appeal)
    - Other measures/legal force breakthrough titles, in particular annulment of notice and resumption of proceedings

    Assessment methods

    Continuous assessment
    Group work
    Presentation
    Oral examination

    Teaching methods

    Lecture, group work, self-study, case studies

    Language

    German

    2.5 SWS
    4 ECTS
    E-Commerce and EU One-Stop Shops SE

    E-Commerce and EU One-Stop Shops SE

    Lector: Mag. Maria Daniel

    1 SWS   1.5 ECTS

    Lecture contents

    - Import mail order trade
    - Intra-community mail order trade
    - Support through electronic interfaces
    - Electronically supplied services
    - Small business regulation
    - Recording obligations of electronic interfaces
    - Due Diligence VAT Regulation (Austrian UStV)
    - Liability of electronic interfaces
    - IOSS
    - Non-EU OSS
    - EU-OSS
    - Special regulation according to § 26b UStG

    Assessment methods

    Continuous assessment
    Evaluation of the seminar paper and the presentation (including answering relevant questions of the lecturer during the presentation)

    Teaching methods

    Preparation of seminar papers and presentations

    Language

    German

    1 SWS
    1.5 ECTS
    Income Tax Law for Businesses II UE

    Income Tax Law for Businesses II UE

    2 SWS   2 ECTS

    Lecture contents

    - Fundamentals of the KStG 1988 (Corporate Tax Act)
    - Personal and material tax liability
    - Differences in the taxation of joint ventures and corporations
    - Associations, especially non-profit
    - Corporations under public law
    - Businesses of a commercial nature
    - Group taxation
    - Contributions, distributions
    - Investment income exemptions, intercompany privilege
    - Income taxation

    Assessment methods

    Final exam
    Final exam

    Teaching methods

    Lecture, group work, self-study

    Language

    German

    2 SWS
    2 ECTS
    Conception of Case Studies SE

    Conception of Case Studies SE

    Lector: Mag. Andreas Kallina

    1 SWS   1 ECTS

    Lecture contents

    - Selection of topic for bachelor thesis 2
    - Choice of specialisation for bachelor thesis 2

    Assessment methods

    Continuous assessment
    Course immanent examination character

    Teaching methods

    Seminar

    Language

    German

    1 SWS
    1 ECTS
    Cross-border Tax Cases ILV

    Cross-border Tax Cases ILV

    Lector: Mag. Mario Mayr, LL.M., Mag. Robert Pernegger

    2.5 SWS   3.5 ECTS

    Lecture contents

    - Differentiation of supplies and other services
    - Delivery of goods and services
    - Delivery of goods for assembly
    - Exemptions with regard to import, export and transit
    - Delivery of goods for export
    - Contract processing of goods for export
    - Imports
    - Import VAT (EUSt)
    - EUSt deduction
    - Intra-community acquisition
    - Intra-communityl movement of goods
    - Consignment stock scheme
    - Tax exemptions in the Single Market
    - Intra-community supply
    - Recapitulative statement
    - Triangular transaction

    Assessment methods

    Final exam
    Final written examination

    Teaching methods

    Lecture and exercises

    Language

    German

    2.5 SWS
    3.5 ECTS
    Basics and Methods of Leadership in the Digital Age ILV

    Basics and Methods of Leadership in the Digital Age ILV

    Lector: Dr. Friedrich Stanzel

    1 SWS   2 ECTS

    Lecture contents

    Against the background of digital transformation processes, the course deals with the following topics:
    - Leadership of employees in times of "virtual teams"
    - Ethics and responsibility
    - Communication
    - Agile Management - Role/Function above the person?
    - Talent Management
    - Management v. Leadership
    - Roles and responsibilities in digitization: a matter for the boss?

    Assessment methods

    Continuous assessment
    Preparation and presentation

    Teaching methods

    Lecture, literature study, discussion, self-study

    Language

    German

    1 SWS
    2 ECTS
    Basics of Ratios in Business Administration ILV

    Basics of Ratios in Business Administration ILV

    Lector: Robert Vojta, MA

    2.5 SWS   3 ECTS

    Lecture contents

    - Reading and understanding annual financial statements
    - Determination of basics for the analysis of ratios
    - Preparation of annual financial statements
    - Preparation of a structural balance
    - Functions of ratios (decision, control, steering function)
    - Determination and interpretation of ratios, in particular - success ratios (EBIT, gross margin, net operating profit after tax, cash flow)
    - Liquidity ratios (cash ratio, asset coverage, cash flow statement)
    - Profitability ratios (return on sales, return on investment, return on capital employed)
    - Capital structure ratios (equity ratio, debt ratio, debt-equity ratio)
    - Inventory turnover ratios (inventory turnover, accounts payable, accounts receivable, capital turnover)

    Assessment methods

    Final exam
    Final exam in the form of the practical development of ratios and interpretation of the results

    Teaching methods

    lecture, practical exercises, self-study

    Language

    German

    2.5 SWS
    3 ECTS
    Internship PR

    Internship PR

    0 SWS   10 ECTS

    Teaching methods

    Practical work in relevant organisations

    Language

    German-English

    0 SWS
    10 ECTS
    Project Management VO

    Project Management VO

    Lector: Dr. Adrianus Jan Gijsbert Silvius, Mag. Dr. Dagmar Adelheid Silvius-Zuchi

    2 SWS   3 ECTS

    Lecture contents

    The course gives an overview of the following topics:
    - Basics of project management- Project order
    - Pre-project and post-project phase
    - Project environment analysis
    - Project organisation chart
    - Project structure plan
    - Milestones
    - Resource plan
    - Project controlling
    - Project risk analysis

    Assessment methods

    Continuous assessment
    Test

    Teaching methods

    Lecture, discussion, self-study

    Language

    German

    2 SWS
    3 ECTS

    Agile Approaches and Digital Project Management ILV

    Agile Approaches and Digital Project Management ILV

    Lector: Mag. Dr. Dagmar Adelheid Silvius-Zuchi

    2 SWS   2 ECTS

    Lecture contents

    The course gives an overview of the following topics:
    - Digital Project Management
    - Business Model Canvas
    - Scrum
    - Kanban
    - Design Thinking
    - Lean Start up

    Assessment methods

    Continuous assessment
    Presentation

    Teaching methods

    Lecture, discussion, self-study

    Language

    German

    2 SWS
    2 ECTS
    Bachelor`s Examination AP

    Bachelor`s Examination AP

    0 SWS   2 ECTS

    Language

    German

    0 SWS
    2 ECTS
    CRISP-DM - The Life-Cycle of Successful Data Science Projects ILV

    CRISP-DM - The Life-Cycle of Successful Data Science Projects ILV

    2 SWS   3 ECTS

    Lecture contents

    The course addresses the following topics:
    6 phases of the CRISP-DM model
    O Business Understanding (task definition)
    O Data Understanding (selection of relevant data sets)
    O Data Preparation
    O Modeling (selection and application of data mining methods)
    O Evaluation (assessment and interpretation of events)
    O Deployment (application of the results)

    Assessment methods

    Continuous assessment
    Presentation

    Teaching methods

    Lecture, study of literature, discussion

    Language

    German

    2 SWS
    3 ECTS
    Fundamentals of Process Modelling ILV

    Fundamentals of Process Modelling ILV

    1 SWS   2 ECTS

    Lecture contents

    The course gives an overview of the following topics:
    - Basics of business process management
    - Basics of process modeling (end-to-end view of execution, support and management processes)
    - Tools and notations for process modeling
    - Process views and process surveys
    - Documentation of process surveys

    Assessment methods

    Continuous assessment
    Test

    Teaching methods

    Lecture, discussion, self-study

    Language

    German

    1 SWS
    2 ECTS
    Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law (incl. Negotiation and Problem-Solving Techniques) UE

    Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law (incl. Negotiation and Problem-Solving Techniques) UE

    Lector: Manfred Krumpl, MA, Dr. Christian Massoner, Mag.a Dr.in Bianca Wöhrer

    1.5 SWS   2 ECTS

    Lecture contents

    National and International Tax Law, conflict and negotiation techniques

    Assessment methods

    Continuous assessment
    Case solutions, discussion, moot court, fictitious conflict and negotiation situations
    The course is held as a seminar. Students work on case studies from the areas of Corporate Tax Law, Group Tax Law and International Tax Law. Students design a presentation and take on the role of an affected party (e.g. taxpayer, tax administration). On the basis of practical case studies, accounting standards of the Austrian Commercial Code (UGB) are discussed and selected issues of Income and VAT Law, Transaction Taxes and other tax regulations (taking into account the Case Law of the Federal Fiscal Court (BFG), Administrative Court (VwGH) and European Court of Justice (ECJ)) are discussed. In the discussion, students also apply negotiation and problem-solving techniques to assert their position.

    Teaching methods

    Impulse lecture, group work, workshop

    Language

    German

    1.5 SWS
    2 ECTS
    Reflection on Internship Experience SE

    Reflection on Internship Experience SE

    Lector: Mag. (FH) Alexandra Tschögl, MA, Mag.a Dr.in Bianca Wöhrer

    1 SWS   2 ECTS

    Lecture contents

    Written and oral individual reflection as well as group reflection within the framework of the course
    Drafting and presenting a practical case from the professional internship

    Assessment methods

    Continuous assessment
    Written and oral individual as well as group reflection within the course

    Teaching methods

    Reflection on the practical implementation of theoretical teaching and learning contents
    Cooperation in teams and feedback
    Discussion on activities in professional practice

    Language

    German

    1 SWS
    2 ECTS
    ACL in Use UE

    ACL in Use UE

    Lector: Hubertus Notter, BA, Andreas Schnitzler, Dr. Beat Seeberger

    1.5 SWS   2 ECTS

    Lecture contents

    - Getting to know the ACL user interface
    - Creating data definitions
    - Working with data fields
    - Important analysis functions (conversion, date, financial, logical and mathematical functions)
    - Important menu functions (classify, statistics, Benford, merge/mix files)

    Assessment methods

    Final exam
    Practice, Test

    Teaching methods

    Computer-based learning

    Language

    German

    1.5 SWS
    2 ECTS
    Statistics ILV

    Statistics ILV

    Lector: Robert Michl, BA MA

    2 SWS   3 ECTS

    Lecture contents

    The course deals with the following topics:
    - Evaluation of data and their interpretation
    - Basics of descriptive statistics

    Assessment methods

    Continuous assessment
    Test

    Teaching methods

    Lecture, study of literature, discussion

    Language

    German

    2 SWS
    3 ECTS
    Tax Law - Advanced ILV

    Tax Law - Advanced ILV

    Lector: Dr. Hans Blasina, Mag. Alexandra Graf, Markus Scheiblauer, BA MA, Mag. Michael Schwarzinger

    2.5 SWS   2 ECTS

    Lecture contents

    Special selected contents from Tax Law

    Assessment methods

    Continuous assessment
    Immanent examination character

    Teaching methods

    Lecture, discussion, group work

    Language

    German

    2.5 SWS
    2 ECTS

    Legal Case Studies II (4 ECTS of your choice)

    Legal Case Studies I MODUL
    6 SWS
    12 ECTS

    Legal Case Studies II (6 ECTS of your choice)

    Legal Case Studies II MODUL
    3 SWS
    18 ECTS

    Number of teaching weeks
    18 per semester

    Times
    Every 14 days, in blocks, Fri and Sat

    Electives
    Selection and participation according to available places. There may be separate selection procedures.


    After graduation

    As a graduate of this program, a wide range of occupational fields and career opportunities are open to you. Find out here where your path can take you.

    The degree program prepares you for challenging tasks in financial administration, tax consulting and in international companies with accounting systems in accordance with IFRS (International Financial Reporting Standards). The program is excellent starting point for the tax consultant examination. As a graduate will find excellent career opportunities in all areas of finance, tax, accounting and business consulting. You will be suited for a position with professional responsibility in financial administration, certified public accountancy chambers and accounting departments of major companies. Your tasks in financial administration will include auditing of national companies, participation in performance management in finance departments or tax administration in project management and project management for small to medium-sized projects. On the European or international level, you will contribute your tax expertise in EU institutions and international organizations, be part of project teams and will prepare transnational benchmarking studies.

    • Financial administration

    • Certified public accountant chambers

    • Large company accounting departments

      • EU institutions and international organizations

      • Local authorities and their subsidiaries

      • Companies and interest groups

        Master's degree program

        Master

        Tax Management

        part-time


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        Networking with graduates and organizations

        We work closely with the Federal Ministry of Finance and with certified public accountant chambers, companies, universities, institutions and schools. This guarantees you contacts for internships, employment or participation in research and development. You can find information about our cooperation activities and much more at Campusnetzwerk. It's well worth visiting the site as it may direct you to a new job or interesting event held by our cooperation partners!


        Contact

        Head of Degree Program

        Secretary's office

        Susanne Kunst
        Yasemin Morkoc
        Mag. Sandra Schmalz, BSc

        Favoritenstraße 226, A.1.12
        1100 Wien
        +43 1 606 68 77-3700
        +43 1 606 68 77-3809
        taxmanagement@fh-campuswien.ac.at

        Map Main Campus Favoriten (Google Maps)

        Office hours
        Tue to Thu, 8.30 a.m.-12.00 p.m.
        Fri 8.30 a.m.-3.00 p.m.

        Teaching staff and research staff

         

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