Empirical Taxation
| Module: | Unternehmensbesteuerung III |
|---|---|
| Lecturer: | Prof. Dr. Max Pflitsch & Celine Sophie Daute |
| Scope / Credits: | 4 SWS / 7,5 Credits |
| Course type: | Seminar and Lecture |
| Exam: | Term paper and presentation |
| Language: | English (unless there are only German-speaking participants) |
| Application: | Online application |
| Date and place: | 14.10.2026 from 10:00 am to 2:00 pm, M811 |
| Presentation: | 14.12.2026 |
Contents overview
In the research seminar, students deal intensively with scientific studies. The introductory lecture part teaches the empirical research methods and content-related questions relevant to the seminar and at the same time provides sound preparation for the Master's thesis.
Students evaluate current research topics in the field of international taxation and their interfaces with accounting and sustainability. In doing so, they evaluate academic essays on the basis of predefined criteria. In addition, basic knowledge about the structure and writing of academic articles is taught.
Learning goals
The aim of the seminar is for students to acquire the ability to systematically prepare, present and critically evaluate results in the context of a specific research question in the field of international taxation.