Final theses

The Junior Professorship International Business Taxation offers supervision of Bachelor's and Master's theses from the winter semester 2024/2025. In principle, all topics from the field of national and international business taxation are conceivable. However, a particular focus of the junior professorship is currently on the topics listed below. However, these should be seen more as a rough guide than as specific titles for theses.

1. Taxes and sustainability
   Taxes are essential in order to finance the state's sustainability efforts and secure sustainable tax revenues. They form the basis for government investment in areas such as renewable energies. In addition, the aim is to examine the extent to which tax policy can support the achievement of the Sustainable Development Goals (SDGs). The aim is to analyze which tax measures and incentives can effectively contribute to the promotion of sustainable development. In particular, it should be analyzed how tax instruments must be designed to achieve environmental and social sustainability goals, taking into account business decisions.

2. The interaction of taxes and accounting
   The link between taxes and accounting opens up a multitude of questions in their intersection. This becomes particularly relevant as legislators internationally begin to use accounting income as a basis for taxation, such as through the CAMT in the USA or BEPS 2 internationally. The consequences and, in particular, the reactions of companies are largely unexplored. There are also further questions about the interaction of tax and accounting incentives on corporate behavior, for example with regard to income manipulation. This subject area therefore offers numerous exciting starting points for research.

3. Evaluation of tax policy measures: National and International
   This topic area deals with the evaluation of current developments in tax law at both national and international levels. Nationally, these efforts include laws such as the Growth Opportunities Act, while internationally the focus is on cooperation projects such as the BEPS project. Research has the important task of providing policy-relevant insights into the effectiveness and impact of these tax policy measures. This includes the analysis of their impact on economic growth, corporate behavior and international tax avoidance. In this way, well-founded recommendations for future tax policy strategies can be developed.

You are also welcome to contact the junior professorship with your own suggestions for topics outside of those mentioned above. The junior professorship supervises both empirical and literature-based theses. If you are interested, please contact us before the application deadline (01 February for the summer semester and 01 August for the winter semester).

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