Overview Tax Management is the first academic education specializing in tax law and economics for the multi-faceted world of finance and tax. The degree program is practice-oriented, interdisciplinary and internationally recognized. It combines national, international and EU tax law with business administration and management. This will launch you on a career path in financial administration for international corporations or in business consulting. You may use this as a starting point for the examination as tax consultant. Due to the current situation, you will receive the dates for your interview and the aptitude test in the course of the application process. Apply now Contact us Contact us! Susanne Kunst Mag.a Sandra Schmalz, BScSarah PinetzYasemin Morkoc (maternity leave)Favoritenstraße 226, A.1.121100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3809 taxmanagement@fh-campuswien.ac.atMap main campus Favoriten (Google Maps) Office hoursTue to Thu, 8.30 a.m.-12.00 p.m.Fri 8.30 a.m.-3.00 p.m. Duration of course 6 Semester Final degree Bachelor of Arts in Business (BA) 40Study places 180ECTS Organisational form part-time Application period for academic year 2020/21 1st April to 20th June 2020 tuition fee / semester:€ 363,361+ ÖH premium + contribution2 1 Tuition fees for students from third countries € 727,- per semester 2 for additional study expenses (currently up to € 83,- depending on degree program and year) What you can offerYou 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.What we offer youOur 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 Institute of Austrian Certified Public Accountants. 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.What makes this degree program special 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. What you will learn in the degree program 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 personality and interaction, you will learn the fundamentals of management, including various management tools and the New Public Management strategies. You will learn about the most common management tools and deepen your knowledge of English in your specialized field. Furthermore, you will acquire fundamental communication and interviewing techniques, conflict resolution skills, mediation skills and project management know-how. Curriculum 1. Semester Lecture SWS ECTS Basic Knowledge of English for Tax Professionals ILV Basic Knowledge of English for Tax Professionals ILV Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl 1.5 SWS 3 ECTS Lecture contents - Business and financial English, terminology of the public sector, tax terminology- Description of professional sectors in English- Talking about oneself, talking about professional aims, small talk in business-related situations, socializing- selected grammar topicsThis covers the following four language proficiencies:1) Listening comprehension (using audio-visual media)2) Reading (reading for gist, reading of subject-related and economic articles)3) Writing (business correspondence with focus on new media, text creation, analyses, comments, etc.)4) Speaking (students are able to communicate in English by using special tax-related terminology) Assessment methods Oral and/or written examination Teaching methods Lecture immanent character Language English 1.5 3 Introduction to Tax Law 1 VO Introduction to Tax Law 1 VO Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl 3.5 SWS 6 ECTS Language German 3.5 6 Introduction to Procedural Law 1 VO Introduction to Procedural Law 1 VO Lector: Markus Scheiblauer, BA MA 1.5 SWS 3 ECTS Lecture contents > AVG> Constitutional framework> Competence during the administrative procedure> The party during the administrative procedure (incl. preclusion)> Drain and discharge the procedure> Legal protection> BAO> BFGG Assessment methods final exam Teaching methods lecture Language German 1.5 3 Basics of the Austrian Tax Administration VO Basics of the Austrian Tax Administration VO Lector: Mag.a (FH) Eva M. Schrittwieser 1.5 SWS 3 ECTS Lecture contents > legal basics of the Austrian financial administration> organizational structure of the Austrian financial administration> cooperation between the organizational units> recent projects with effects on the whole organization Assessment methods lecture-immanent examination character Teaching methods lecture Language German 1.5 3 Information and Communication Technology, End-user Software ILV Information and Communication Technology, End-user Software ILV Lector: Manfred Baschiera 1 SWS 2 ECTS Lecture contents > Information and communications technology (ICT): basics (hardware, software, network, internet), ICT applications, ICT practice> databases for tax experts> office basics: Word, Excel Assessment methods exam Teaching methods ILV Language German 1 2 Communication ILV Communication ILV Lector: Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, Mag. Petra Zinn-Zinnenburg 2 SWS 3 ECTS Lecture contents > introduction to basic theories and models of communication> experience and reflexion of personal communication patterns Assessment methods lecture-immanent examination character, written homework Teaching methods ILV Language German 2 3 Study Methods, Didactics and Andragogy ILV Study Methods, Didactics and Andragogy ILV Lector: Dr. Renate Augusta 1 SWS 1 ECTS Lecture contents Motivatings to learn and reasons for learning, learning strategy - types of learners - learning styles;structuring, comprehension, appliance:to acquire a good knowledge in this field, comprehend the content, memory techniques, memory training, memory aids, memory tricks, electronically-based learning, relaxation techniques, effective exam preparationTheory of Andragogy and Adult Education> Action-oriented dimensions> Process knowledge and development> Methodology and didactics / conception and design of learning opportunities> Process stages in adult learning»Identify needs (determining what the individual needs to learn in order to achieve its objectives)»Developing (develop a strategy and resources in order to achieve the learning objectives)»Implement (Implement the learning strategy and use the learning resources) »Evaluate (Achieving the learning objective and rate the learning process). Assessment methods immanent examination Teaching methods Brainstorming, team work, presentations, exercises, field reports Language German 1 1 Presentation Techniques ILV Presentation Techniques ILV Lector: Mag. Elke Schüttelkopf, MSc MBA 1 SWS 1 ECTS Lecture contents Concepts and meaning of Presentation> Function and effect of activation and visualization> Success Factors of effective presentations> Appearance, language and body language> Dealing with stress and stage fright> Use of presentation media> Planning of a presentation> Preparation and performance of Presentations > Improve your own self-presentation and the personal presentation style> feedback rules, giving and taking feedback> Intercultural aspects of communication> Meaning of the gender aspect in presentations(different communication behavior, but also language of men and women)> Get to know> Build trust> Promote group building> Promote cooperation> Remove speech inhibition, appear before the group and talk Assessment methods attendance Teaching methods integrated lecture Language German 1 1 EU Legal Basics VO EU Legal Basics VO Lector: Peter Dworzak, MA 1.5 SWS 3 ECTS Lecture contents > history and basic structure of the European Union> EU law Assessment methods final exam Teaching methods lecture Language German 1.5 3 Tax Compliance SE Tax Compliance SE Lector: Mag. Dr. Manfred Elmecker, Mag.a (FH) Eva M. Schrittwieser 0.5 SWS 1 ECTS Lecture contents > definition Tax Compliance> Criteria for Tax Compliance> models and strategies of the Austrian financial administration, international organizations and other authorities to raise Tax Compliance Assessment methods lecture-immanent examination character Teaching methods seminar Language German 0.5 1 Austrian Legal System under Constitutional Law VO Austrian Legal System under Constitutional Law VO Lector: Roman Schmidl, MA 2 SWS 4 ECTS Lecture contents > What means law? Legal standards and norms of morality, morality and religion; Objective law versus individual right; Hierarchy of law; Abstract, concrete, individual and general standards; Private Law versus Public Law> Constitutional Law including financial constitution, substantive law, formal law, constitutional history> Basic principles of the Constitution; Outline of the BV-G; Territory, -folk, -language, symbols; Authorities and their institutions; Competence Article; Special competence matters; Indirect federal; Abolishing of appeal> Federal legislation; National Council; Election principles, electoral processes; Constitution, presidents, committees, clubs; Bundesrat> Federal Assembly; Legal Status of MPs> The way the federal legislation; in the National Council; in the Bundesrat; Participation of NR at the enforcement> Federal Executive; Principles of implementation; Supreme organs of management; President of the Confederation; Federal government> The jurisdiction; Legislation and implementation of the country; Monitoring equipment; Financial compensation; Court of Auditors; Office of the Ombudsperson; Administrative jurisdiction Assessment methods exam Teaching methods lecture Language German 2 4 Voluntary course: Introduction to Tax Law VO Voluntary course: Introduction to Tax Law VO Lector: Beate Krumpl, BA 0 SWS 0 ECTS Lecture contents - Assessment methods - Teaching methods - Language German 0 0 Voluntary course: Introduction to Procedural Law VO Voluntary course: Introduction to Procedural Law VO Lector: Markus Scheiblauer, BA MA 0 SWS 0 ECTS Lecture contents . Assessment methods . Teaching methods . Language German 0 0 Voluntary course: Basics of Accounting VO 0 0 Voluntary course: Reorganization Tax VO 0 0 2. Semester Lecture SWS ECTS Basics of Employment & Labour Law VO Basics of Employment & Labour Law VO Lector: Mag.iur. Carl-Georg Vogt, MBA 2 SWS 2 ECTS Lecture contents > public sector employment law/contract agents law> basics of constitutional law > types of public employment> basics and legal sources of labour law> contents of the contract of employment> rights and obligations in the contract of employment Assessment methods exam and short presentation Teaching methods VO Language German 2 2 Introduction to EU Customs Law VO Introduction to EU Customs Law VO Lector: Dr. Reinhard Schelch 1 SWS 1 ECTS Lecture contents > organisation of customs> tasks of customs administration> types of taxation > prohibitions and restrictions> legal sources> product - community product/non-community product> customs provisions> customs procedure> customs declaration> simplified procedure Assessment methods exam Teaching methods VO Language German 1 1 Introduction to for Fiscal Criminal Law VO Introduction to for Fiscal Criminal Law VO Lector: Daniela Linzer, MA, Herbert Richter, BA MA 1 SWS 1 ECTS Lecture contents > General provisions> facts> illegality> debt> penalties> deadlines> Facts in financial offenses> Financial criminal proceedings Assessment methods exam Teaching methods VO 1 1 Introduction to Tax Law 2 VO Introduction to Tax Law 2 VO Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl 1 SWS 2 ECTS Lecture contents Deepening and consolidating the knowledge acquired in the 1st semester Assessment methods exam Teaching methods lecture Language German 1 2 Introduction to Procedural Law 2 VO Introduction to Procedural Law 2 VO Lector: Markus Scheiblauer, BA MA 1 SWS 2 ECTS Lecture contents > BAO> Submission Legal principles and definitions> Tax authorities> Parties and their representation> Obligations of taxpayers Assessment methods exam Teaching methods lecture Language German 1 2 Basics of Business Administration VO Basics of Business Administration VO Lector: Mag. Bernd Walzer 2 SWS 2 ECTS Lecture contents > general business studies> subject, history, economic principle> companies as socioeconomic systems> goals, terms, organization, management> company property and its use> legal basics, legal forms> the issue of location> disposal> instruments in marketing> types of market and pricing> investment and financing> fundamental investment decisions (equity and borrowing) Assessment methods exam Teaching methods lecture Language German 2 2 Basics of Accounting VO Basics of Accounting VO Lector: Mag. Helga Rohner, Mag. Bernd Walzer 2 SWS 3 ECTS Lecture contents > content, tasks and legal basics of cost accounting> Generally Accepted Accounting Principles> provisions of accounting principles> evaluation of assets and liabilities> organization of double entry accounting> booking of sales tax> booking of business cases> booking of capital assets> inventories> changes in inventories and evaluation Assessment methods exam Teaching methods lecture Language German 2 3 Internship PR Internship PR 0 SWS 14 ECTS Lecture contents Students> are able to get an insight into the work routine of an internship (professional action, organisationspecific options for action, teamwork) and link previous theoretical knowledge with specific situations from everyday working life to the context of practice. Assessment methods Practical / constructive permanent performance monitoring and documentation Teaching methods internship Language German 0 14 Reflections on Internship Experience SE Reflections on Internship Experience SE Lector: Mag. (FH) Alexandra Tschögl, MA 1 SWS 1 ECTS Lecture contents > Reflection of the practical activities in the implementation of theoretical teaching and learning contents> Feedback> Cooperation in Teams> Discussion of activities of professional practice Assessment methods lecture-immanent examination character Teaching methods seminar Language German 1 1 Practical introduction to Tax Law UE Practical introduction to Tax Law UE Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl 1.5 SWS 1 ECTS Lecture contents Practical application and exercise of previously acquired knowledge. Assessment methods exam Teaching methods exercise unit Language German 1.5 1 Practical introduction to Procedural Law UE Practical introduction to Procedural Law UE Lector: Markus Scheiblauer, BA MA 1 SWS 1 ECTS Lecture contents Practical application and exercise of previously acquired knowledge. Assessment methods exam Teaching methods exercise unit Language German 1 1 Voluntary course: Single Market and EU Directives VO Voluntary course: Single Market and EU Directives VO Lector: Mag. Robert Pernegger 0 SWS 0 ECTS Lecture contents - Assessment methods - Teaching methods - Language German 0 0 Voluntary course: Introduction to Fiscal Criminal Law VO Voluntary course: Introduction to Fiscal Criminal Law VO Lector: Daniela Linzer, MA, Herbert Richter, BA MA 0 SWS 0 ECTS 0 0 Voluntary course: Introduction to Tax Law VO Voluntary course: Introduction to Tax Law VO Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl 0 SWS 0 ECTS Language German 0 0 Voluntary course: Introduction to Procedural Law VO 0 0 Voluntary course: Basics of Civil Law VO Voluntary course: Basics of Civil Law VO Lector: Armin Ahari, LL.M., BSc 0 SWS 0 ECTS 0 0 Voluntary course: Profit and Surplus Determination, Withholding Tax VO Voluntary course: Profit and Surplus Determination, Withholding Tax VO Lector: Mag. Michael Schwarzinger 0 SWS 0 ECTS Lecture contents Simple Examples concerning taxation of individuals and calculation of income and basics of v.a.t. Assessment methods Participation Teaching methods Short lectures followed by discussions on examples 0 0 Voluntary course: Basics of Sales Tax, Dr. Pernegger VO Voluntary course: Basics of Sales Tax, Dr. Pernegger VO Lector: Mag. Robert Pernegger 0 SWS 0 ECTS 0 0 Voluntary course: Basics of Sales Tax, Mag. Schellmann VO Voluntary course: Basics of Sales Tax, Mag. Schellmann VO Lector: Mag. Gottfried Schellmann 0 SWS 0 ECTS 0 0 Voluntary course: Reading, understanding and interpreting of financial statements VO 0 0 Voluntary course: Corporate Income Tax VO Voluntary course: Corporate Income Tax VO Lector: Mag. Michael Schwarzinger 0 SWS 0 ECTS Lecture contents Simple Examples concerning corporation tax and basics of v.a.t. Assessment methods Participation Teaching methods Short lectures followed by discussions on examples 0 0 Voluntary course: Accounting VO Voluntary course: Accounting VO Lector: Mag. Bernd Walzer 0 SWS 0 ECTS 0 0 Voluntary course: Reorganization Tax VO Voluntary course: Reorganization Tax VO Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser 0 SWS 0 ECTS 0 0 3. Semester Lecture SWS ECTS Tax Claims, Authorities and Office Hours ILV Tax Claims, Authorities and Office Hours ILV Lector: KR Hannes Mitterer, Markus Scheiblauer, BA MA 1.5 SWS 3 ECTS Lecture contents > Origin of the delivery claim in particular with more unrestricted / of limited tax duty > Whole guilt and liability regulations > Judgement > Economic approach, abuse and income addition regulations > Relation to foreign countries inkl VO §48 BAO > Objective and local competence of delivery authorities incl. AVOG > Parties and their representation Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1.5 3 Bookkeeping and Accounting ILV Bookkeeping and Accounting ILV Lector: Mag. Reinhard Reschny, Mag. Helga Rohner, Mag. Dr. Barbara Schallmeiner, Dr. Katharina van Bakel-Auer 2 SWS 4 ECTS Lecture contents > Annual accounts and annual accounts components of individual businesses, people and corporations > Assessment of property and debts > Write-off capital goods and their entry> Elimination of assets and their entry > Assessment of demands and their entry> Deferrals and their entry > Accruals and their entry > Balancing of accounts and balance sheet Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2 4 Profit and Surplus Assessment, Withholding Tax ILV Profit and Surplus Assessment, Withholding Tax ILV Lector: Dr. Hans Blasina, Mag. Michael Schwarzinger 3 SWS 4 ECTS Lecture contents >Bases of the Income Tax Act in 1988 > Income types>Operational income, especially income from commercial operation >Profit inquiry types >Profit inquiry (balance) >Investment furtherances >Assessment, write-off >External-operational income KESt, ImmoESt, wage tax Assessment methods Students are assessed according to their participation in class and the written exam. Teaching methods ILVBesides lectures, students are invited to do research at home. There will be a written exam. Language German 3 4 Basics of Civil Law VO Basics of Civil Law VO Lector: Armin Ahari, LL.M., BSc, Dr. Stephan Foglar-Deinhardstein 1 SWS 2 ECTS Lecture contents > General Private Law > General part > Basics of Family Law and Law of Succession > Basics of Property Law > Basics of Law of obligations Assessment methods 20% Intermediate test80% Final exam Teaching methods VO Language German 1 2 Corporate Income Tax ILV Corporate Income Tax ILV Lector: Dr. Hans Blasina, Mag. Michael Schwarzinger 1 SWS 2 ECTS Lecture contents >Fields of application of the KStG 1988 > AG, GmbH, cooperatives > Private foundations> Associations > Public bodies > Commercial businesses> Group taxation > Deposits, distributions> Participation yield freeing, intercorporate privilege Assessment methods Students are assessed according to their participation in class and the Module Exam. Teaching methods ILVThe teacher holds a lecture in the field of the systematic interpretation of the Austrian Law on Corporate Taxation; practice-relevant topics will be discussed. Language German 1 2 Methods of Teamwork ILV Methods of Teamwork ILV Lector: Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, Mag. Petra Zinn-Zinnenburg 1.5 SWS 2 ECTS Lecture contents Factors and influences of successful teamwork (communication flow, idea exchange, coordination, linking of activities and relations within the organisation / interfaces) > Team as a foundation of a learning and fair organisation > Reflecting students` experiences with teamwork, compared with knowledge from teamworks and group work > Recognition and diagnosis of group processes and their meaning for the development and work ability of groups > Recognising the function of the control of groups and learning to intervene purposefully Assessment methods lecture-immanent examination character, written team analysis Teaching methods ILV Language German 1.5 2 National Databases UE National Databases UE Lector: Manfred Baschiera, Wolfgang Medlitsch 2 SWS 2 ECTS Lecture contents Queries in RIS (BGBl, federal law, VwGH) Queries in Findok Queries in Lexis Nexis,LindeOnline, MANZ/RDB Queries in the commercial register, central trade register, register of associationsQueries in the land register Queries in Ediktsdatei Assessment methods lecture-immanent examination character Teaching methods Tutorial Language German 2 2 Statistics ILV Statistics ILV Lector: Mag. Dietmar Kirchmayr 1 SWS 2 ECTS Lecture contents > Basics of statistics > Distributions > Samples and population> Sampling procedure and fundamentals of probability calculation> Estimation methods (mean value-, differences- and relational estimation) > Stratified sample procedures > Sequential test Assessment methods lecture-final exam Teaching methods ILV Language German 1 2 General value-added Tax Law I ILV General value-added Tax Law I ILV Lector: Mag. Andreas Feckter, Mag. Alexandra Graf, Mag. Robert Pernegger 2 SWS 3 ECTS Lecture contents > Value Added Tax Act> VAT Regulations Assessment methods lecture-final exam Teaching methods ILV Language German 2 3 English for Tax Professionals 1 ILV English for Tax Professionals 1 ILV Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl 2 SWS 4 ECTS Lecture contents > Improving, consolidating and further developing specific Business and Financial English skills> Communication training and exercises to improve Business and Financial English vocabulary> Improving general as well as specific foreign language and business skills> Selected areas of grammar > Talking about special tax management terminology by using authentic materials to improve all core competences (reading, speaking, listening, writing) Assessment methods lecture-immanent assessment Teaching methods ILV Language English 2 4 How to write a Thesis ILV How to write a Thesis ILV Lector: Dr. Hans Blasina, Dr. Margret Kronegger, Dr. Albert Posch 1 SWS 2 ECTS Lecture contents > Basics of scientific methods and theories > The role of theories, models and experiments in knowledge acquisition > Introduction to general concepts of statistics and probability calculation > Practical application of statistical methods in selected examples > Analysis of statistical material and statistical statements > gender-sensitive formulation of questions relevant for research in the field specific to their profession Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1 2 4. Semester Lecture SWS ECTS Collection of Tax ILV Collection of Tax ILV Lector: KR Hannes Mitterer, Markus Scheiblauer, BA MA 1.5 SWS 3 ECTS Lecture contents > Minutes, Memorandum-file inspection,> Handling-Notices>Notifications including Notification Act> Time Limits and Letter of Rights>compulsory disclosure, duty of truthfulness and duty to give notice> keeping of books and records> collection, review, field audits> duties to assist, especially cooperation with Courts, Regional Authorities and the "ÖNB"> Seperate assessments> duty assessment> assessment prescription (inception, suspension, prolongation, absolute prescription) Assessment methods lecture-immanent character Teaching methods ILV Language German 1.5 3 Current Issues (Bachelor 1) SE Current Issues (Bachelor 1) SE Lector: Mag. Martin Bammer, Dr. Andrei Alexandru Bodis, Gabriela Dax-Csörgeö, BA, Peter Dworzak, MA, Mag. Roland Macho, Markus Scheiblauer, BA MA, Mag. Michael Schwarzinger, Markus Stachna, BA MA, Mag. Erich Wolf 2 SWS 4 ECTS Lecture contents > Current issues and factual circumstances of profit taxes> development of bachelor thesis Assessment methods lecture-immanent examination character Teaching methods SE Language German 2 4 Current key topics of legislation and court rulings VO Current key topics of legislation and court rulings VO Lector: Dr. Franz Philipp Sutter 1 SWS 1 ECTS Lecture contents > Selective presentation of most recent changes ino tax lawso tax regulationso remissions of the Federal Ministry of Financeo tax case law (BFG, VwGH, VfGH, EuGH)> interlinked thinking> Updating the textbook knowledge of tax Assessment methods final exam Teaching methods lecture Language German 1 1 Electronically Based Accounting - BMD UE Electronically Based Accounting - BMD UE Lector: Mag. Caroline Mansfeld, Bettina Naber 2 SWS 3 ECTS Lecture contents Group 1- BMD:> introduction to the program> accounting> inventory management> payroll accounting (master data, detecting the cover, net settlement and DN-transfer, off-site accounting, monthly closing and settlement, annual reports) > cost accounting (master data, cost center-payers, invoices, sales invoices, bank transactions, imputed costs, reconciliation of financial accounting to cost accounting, analysis of accounting data)>annual (final papers, annual take -over)> income and expenditure account ( data acquisition and master data, cash, bank and purchase ledger, fixed asset accounting) Assessment methods final exam Teaching methods exercise Language German 2 3 Electronically Based Accounting - SAP UE Electronically Based Accounting - SAP UE Lector: Dr. Barbara Redlein, Stefan Schedl 2 SWS 3 ECTS Lecture contents >Introduction to the program, >master data management (maintenance of G / L account master data, display of vendor, customer and asset master data), >cost elements and cost Centers> document processing (SAP document principle, processing of G / L accounts, maintenance and cancellation of documents)> processing of parked documents, reference documents, Recurring entries, definition documents (passive and active limits)>account analysis,>theses >reports Assessment methods final exam Teaching methods exercise Language German 2 3 Conflict Management ILV Conflict Management ILV Lector: Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc 1 SWS 1 ECTS Lecture contents •Insight into the basics of cognitive science and basic theories of conflict management•Constructivist epistemology and systems thinking•Importance of meta-cognition in problem-solving situations and conflicts•Levels of Listening•Overview of selected systemic holistic methods of problem solving and conflict management•9 levels of conflicts and adequate ways of intervention•Lateral thinking, intuition and creativity•Widening of perspectives and creation fo ideas through application of creativity techniques Assessment methods see above Teaching methods ILV Language German 1 1 VAT Case Studies SE VAT Case Studies SE Lector: Mag. Andreas Feckter, Mag. Alexandra Graf 1.5 SWS 3 ECTS Lecture contents > preparation, presentation and discussion of practical cases for VAT Assessment methods lecture-immanent examination character Teaching methods SE Language German 1.5 3 Problem-solving Techniques ILV 1 1 Reorganization Business Tax Law VO Reorganization Business Tax Law VO Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser, Mag. Erich Wolf 2 SWS 4 ECTS Lecture contents > introduction into "reorganization tax" Assessment methods final exam Teaching methods lecture Language German 2 4 General VAT Law II ILV General VAT Law II ILV Lector: Mag. Andreas Feckter, Mag. Alexandra Graf 1.5 SWS 2 ECTS Lecture contents > EU-System directive> VO 282/2011/EU> Administrative Cooperation> Domestic Market Regulation> Special Forms of Taxation> cross-boarder VAT-topics Assessment methods final exam Teaching methods ILV Language German 1.5 2 Law of the European Union VO Law of the European Union VO Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter 1 SWS 2 ECTS Lecture contents > Fundamental Principles of the Law of the Union ( supranationality, primacy of application, direct applicability)> Institutional law (EC, ECJ, EU Council, European Parliament)>EU-fundamental freedoms>overview of fiscally relevant secondary law> EU-prohibition on aid> OECD/ EU against harmful tax competition Assessment methods module exam (with the lecture Austrian Constitutional Law) Teaching methods lecture Language German 1 2 Business and Company Law ILV Business and Company Law ILV Lector: MMag. Dr. LL.M. Mario Perl, Mag. Gottfried Schellmann 2 SWS 4 ECTS Lecture contents > Focus on Business law:> Uniform Commercial Code (UGB)> Stock Corporation Act (AKtG)> GMBH Act> Private Foundation Law (PSG)> Cooperatives Act> Reorganization Tax Law, especially transfers and mergers Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2 4 Austrian Constitutional Law VO Austrian Constitutional Law VO Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter 1.5 SWS 2 ECTS Lecture contents > hierarchy of the legal system ( legal position of the Law of the Union)> Fundamental Principles (esp. Principle of Legality)> legislative procedure> Procedure of legal protection incl. preliminary ruling procedure> Administrative Jurisdiction> High Courts> Supreme Authorities and their parliamentary scrutiny Assessment methods modul exam (with the lecture law of the Union) Teaching methods lecture Language German 1.5 2 5. Semester Lecture SWS ECTS Tax Collection and Legal Protection ILV Tax Collection and Legal Protection ILV Lector: KR Hannes Mitterer, Markus Scheiblauer, BA MA 1.5 SWS 3 ECTS Lecture contents > securities and provisions on liability> assurance (securing- cooperation with tax inspection, revenue assurance)> Limitation of due taxes>ordinary appeals- complaint- complaints procedure- BFG procedure- appeal on part of an administrative authority> repeal according to § 299 BAO> resumption of the procedure Assessment methods lecture immanent character Teaching methods ILV Language German 1.5 3 Bilateral and Multilateral Agreements and Foreign Tax Relations Act ILV Bilateral and Multilateral Agreements and Foreign Tax Relations Act ILV Lector: Mag. Florian Rosenberger 2 SWS 3 ECTS Lecture contents > bilateral and multilateral Agreements and international tax law> OECD model tax convention, MLI> double taxation agreements> international tax law> impact of EU law on austrian national law Assessment methods lecture immanent character Teaching methods ILV Language German 2 3 Assessment of Chargeable Events ILV Assessment of Chargeable Events ILV Lector: Dr. Hans Blasina, Mag. Andreas Kallina, Mag. Norbert Roller 1 SWS 2 ECTS Lecture contents > Identifying causalities in tax law> Eliminating insignificant facts> Applying tax law> Concentrating on the essential Assessment methods final exam Teaching methods ILV Language German 1 2 Case Studies - Conception SE Case Studies - Conception SE Lector: Mag. Andreas Kallina 1 SWS 2 ECTS Lecture contents > Selecting topics for the BA2 Thesis> Choosing the area of specialisation for the BA2 thesis Assessment methods lecture immanent character Teaching methods SE 1 2 Case Studies Income Tax SE Case Studies Income Tax SE Lector: Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, MMag. Andrea Scheiber, Mag. Martin Schwaiger, Markus Stachna, BA MA, Beatrix Stieber, MA 2 SWS 3 ECTS Lecture contents > Solving case studies in tax law> Identifying Relations> Applying ESTG 1988 and KStG 1988 in a practical way Assessment methods lecture immanent character Teaching methods SE Language German 2 3 Cross-Border VAT Cases SE Cross-Border VAT Cases SE Lector: Mag. Andreas Feckter, Mag. Lorenz Genser, Mag. Robert Pernegger 1.5 SWS 3 ECTS Lecture contents > adapting, presenting and discussing cross-border VAT issues Assessment methods lecture immanent character Teaching methods SE Language German 1.5 3 Basics of Business Management Ratios ILV Basics of Business Management Ratios ILV Lector: Gerda Apfelthaler, MA, Robert Vojta, MA 2 SWS 2 ECTS Lecture contents > Determination of basics for the key figure analysis> Use of the accounting regulations of the UGB for information processing and evaluation > Functions of key figures (decision-making, control, steering function) > Determination and interpretation of key figures, in particular of --- Key performance indicators (EBIT, gross margin, net operating profit after tax, cash flow)--- Liquidity ratios (cash ratio, asset coverage, cash flow statement)--- Key profitability figures (return on sales, return on investment, return on capital employed)--- Key figures on capital structure (equity ratio, debt ratio, gearing ratio) --- Key figures on turnover frequency (warehouse, accounts payable, accounts receivable, capital turnover frequency) Assessment methods Teamwork and presentation 25%cooperation in teaching 15%graduation work 60% Teaching methods ILV Language German 2 2 Integrated Case Studies according to Austrian Commercial Code and Tax Law UE Integrated Case Studies according to Austrian Commercial Code and Tax Law UE Lector: Manfred Krumpl, MA, Dr. Christian Massoner, Georg Wlachojanis, MA 2 SWS 3 ECTS Lecture contents > presenting chosen facts regarding the annual account according to UGB and discussing their fiscal procedure simultaneously> discussing accounting standards according to UGB> discussing chosen questions regarding income-and sales tax, transport tax and other fees using linked examples Assessment methods final exam Teaching methods UE Language German 2 3 Statistics II ILV Statistics II ILV Lector: Laura Vana, MSc, Mag. Dr. Marcus Wurzer 1 SWS 2 ECTS Lecture contents > short revision of the topics dealt with in Statistics 1> introduction to the statistical Software R> analysing categorial data: numeric data (frequency tables), visualisation (simple, side-by-side, staked bar charts, Spineplot) and statistical tests (Chi-squared tests, Odds Ratio)> analysing metric data: numeric data (measures of location and dispersion), visualisation (histogram, boxplot, scatter diagram) and statistical tests (Pearson-and Spearman-correlation, linear regression)> analysing categorial and metric data: numeric data, visualisation ( side-by-side boxplots, spinogram) and statistical tests (t- test, U-test, variance analysis, analysis of variance by ranks, logistic regression)> presentation of further statistical procedures Assessment methods lecture immanent examination character Teaching methods ILV Language German 1 2 Transfer Pricing ILV Transfer Pricing ILV Lector: Dr. Stefan Haas, Hon.-Prof. Dr. Helmut Loukota 2 SWS 4 ECTS Lecture contents > OECD- Transfer Pricing Guidelinesmethods selection, methods application, benchmarkingdocumentation requirements (national, OECD, EU- Masterfile concept)adjustments of profits national/internationalcorresponding adjustments, mutual agreement procedure > Action plan concerning the BEPS-Project (Base Erosion and Profit Shifiting)>function relocation directive> facilities (profit determination and- allocation) Assessment methods lecture immanent character Teaching methods ILV Language German 2 4 Current Administration in Austria SE Current Administration in Austria SE Lector: Harald Polt, Mag.a (FH) Eva M. Schrittwieser 1 SWS 1 ECTS Lecture contents > new developments regarding administrative management in Austria> new developments regarding the organisational- and operational structure of financial management> new developments regarding the organisational- and operational structure of public accountants and tax advisers Assessment methods lecture immanent character (team presentation) Teaching methods SE Language German 1 1 Scientific Working II SE Scientific Working II SE Lector: Ing. Mag.(FH) Gottfried Hennig, Anton Rosenegger, BA MSc 1 SWS 2 ECTS Lecture contents > introduction into research of library databases and others> instruments and the right search criteria> independent empirical work with primary material > processing research results, including them in your own conceptual contexts and using them to solve real problems Assessment methods lecture immanent character Teaching methods ILV Language German 1 2 6. Semester Lecture SWS ECTS Case Studies of National and International Income Tax Law 1 SE Case Studies of National and International Income Tax Law 1 SE Lector: Gerda Apfelthaler, MA, Dr. Hans Blasina, Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, Dr. Erik Pinetz, LL.M., MSc, Michael Reither, MA, Mag. iur. Kerstin Schantl, Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus Stachna, BA MA, Beatrix Stieber, 2 SWS 4 ECTS Lecture contents > Selected issues of income and corporate tax law> Bi- and Multilateral Convention Law and National Foreign Tax Law> Double taxation agreements> national foreign tax law (eg § 48 BAO)> Focus on deepening knowledge in the above-mentioned fields of law using practical case studies (based on case studies prepared by students) Assessment methods lecture-immanent examination character Teaching methods seminar Language German 2 4 Case Studies of National and International Income Tax Law 2 (Bachelor 2) SE Case Studies of National and International Income Tax Law 2 (Bachelor 2) SE Lector: Gerda Apfelthaler, MA, Dr. Hans Blasina, Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, Dr. Erik Pinetz, LL.M., MSc, Michael Reither, MA, Mag. iur. Kerstin Schantl, Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus Stachna, BA MA, Beatrix Stieber, 1 SWS 6 ECTS Lecture contents > Bachelor thesis 2, consisting of the following areas of law:> Selected issues of income and corporate tax law> Selected issues of reorganization tax law> Bi- and Multilateral Convention Law and National Foreign Tax Law> Impact of EU law on national Austrian law> OECD Transfer Pricing Guidelines Assessment methods lecture-immanent examination character (bachelor thesis 2) Teaching methods seminar Language German 1 6 Case Studies of Procedural Law 2 (Bachelor 2) SE Case Studies of Procedural Law 2 (Bachelor 2) SE Lector: Mag. Andrea Ebner, KR Hannes Mitterer, Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus Stachna, BA MA 1 SWS 6 ECTS Lecture contents > Bachelor thesis 2, which consists of the following main areas of procedural law:> Obligations of the taxpayer,> Audit,> Evidentiary proceedings,> Limitation,> Legal protection, in particular appeal proceedings, annulment of decisions, resumption of proceedings Assessment methods lecture-immanent examination character (bachelor thesis 2) Teaching methods seminar Language German 1 6 Case Studies of Sales Tax 1 SE Case Studies of Sales Tax 1 SE Lector: Gerda Apfelthaler, MA, Mag. Andreas Gelke, Mag. Alexandra Graf, Mag. Andreas Kallina, Dr. Erik Pinetz, LL.M., MSc 2 SWS 4 ECTS Lecture contents Selected chapters of national VAT lawSelected chapters of the internal marketFocus on deepening knowledge in the above-mentioned fields of law using practical case studies (based on case studies prepared by students) Assessment methods lecture immanent examination character Teaching methods seminar Language German 2 4 Case Studies of Sales Tax 2 (Bachelor 2) SE Case Studies of Sales Tax 2 (Bachelor 2) SE Lector: Gerda Apfelthaler, MA, Mag. Andreas Gelke, Mag. Alexandra Graf, Mag. Andreas Kallina, Dr. Erik Pinetz, LL.M., MSc 1 SWS 6 ECTS Lecture contents > Bachelor thesis 2, which consists of the following areas of law:> Selected priorities of national VAT law> Selected priorities of the internal market> Processing of selected ECJ judicates Assessment methods lecture-immanent examination character (bachelor thesis 2) Teaching methods seminar Language German 1 6 Case Studies of Procedural Law 1 SE Case Studies of Procedural Law 1 SE Lector: Mag. Andrea Ebner, KR Hannes Mitterer, Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus Stachna, BA MA 2 SWS 4 ECTS Lecture contents > Selected issues of procedural law (in particular external auditing, legal remedies)> Focus on deepening knowledge in the above-mentioned fields of law using practical case studies (based on case studies prepared by students) Assessment methods lecture-immanent examination character Teaching methods seminar Language German 2 4 Management and Leadership Techniques ILV Management and Leadership Techniques ILV Lector: Mag. (FH) Martina Schiener, Martin Setnicka, BA MA MSc PhD, Dr. Friedrich Stanzel, MMag. Helgar Thomic-Sutterlüti 2 SWS 2 ECTS Lecture contents > Fundamentals of personnel policy and management> HR policy and internal marketing> Foundations of modern leadership> Leadership theories and leadership models> Leadership styles in overview> Role of the supervisor in different contexts> Leadership and motivation> Selected leadership methods> Solution-oriented discussion in everyday management> Target agreement - an instrument of corporate management> The management control loop (planning phase - implementation phase - evaluation phase)> Personnel policy instruments of employee leadership> Management Principles Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2 2 International Databases UE International Databases UE Lector: Manfred Baschiera, Erwin Mantler 2 SWS 2 ECTS Lecture contents Overview of the relevant European and international legal and business databases Assessment methods immanent examination character / written exam at the end of the course Teaching methods exercise 2 2 Project Management ILV Project Management ILV Lector: Dr. Adrianus Jan Gijsbert Silvius, Mag. Dr. Dagmar Adelheid Silvius-Zuchi 1 SWS 2 ECTS Lecture contents > Basics of project management> Project concept and roles in a Projectcommunication in Projects Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1 2 ACL in Use UE ACL in Use UE Lector: Hubertus Notter, BA, Andreas Schnitzler, Dr. Beat Seeberger 1.5 SWS 3 ECTS Lecture contents > Get to know the ACL user interface> Create data definitions> Working with data fields> Important analysis functions (conversion, date, financial functions, logical and mathematical functions)> Important menu functions (Classify, Statistics, Benford, Merging / merging files) Assessment methods lecture-immanent examination character Teaching methods UE Language German 1.5 3 Tax Law - advanced ILV Tax Law - advanced ILV Lector: Dr. Andrei Alexandru Bodis, Mag. Alexandra Graf, Markus Scheiblauer, BA MA, Mag. Michael Schwarzinger 2.5 SWS 6 ECTS Lecture contents Special, selected contents from tax law Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2.5 6 Negotiation Techniques ILV Negotiation Techniques ILV Lector: Dr. Andrea Prenner, Mag. Petra Zinn-Zinnenburg 1.5 SWS 2 ECTS Lecture contents > Development of win-win solutions> The structured procedure of negotiation> Partnership communication> Prejudices and their effects> Safe handling of subjective views on one and the same problem situation> Negotiation training with individual feedback> Exercises and role plays on case studies> Actively listening, asking, repeating and summarizing> Systemic questioning techniques> Gender aspects in negotiation technology Assessment methods see above Teaching methods ILV Language German 1.5 2 English for Tax Professionals II ILV English for Tax Professionals II ILV Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl 1.5 SWS 3 ECTS Lecture contents Deepen and consolidate the technical competence in the field of business and financial English> Expand vocabulary on tax issues> Deepen language and business skills in the foreign language> Selected areas of grammar> Terminology work in the technical language context using authentic materials Assessment methods exam Teaching methods ILV Language English 1.5 3 Number of teaching weeks18 per semester TimesEvery 14 days, in blocks, Fri. and Sat.Language of InstructionGerman How you benefit 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 administrationCertified public accountant chambersLarge company accounting departments EU institutions and international organizationsLocal authorities and their subsidiariesCompanies and interest groups Master's degree program Tax Management Master, part-time more AdmissionAdmission requirementsHigher education entrance qualification: School leaving certificate from a secondary school or a secondary technical school. Secondary school vocational certificate (Berufsreifeprüfung) Equivalent certificate from abroadEquivalence is determined by international agreements, validation or in individual cases a decision by the head of the academic section. University entrance qualification exam (Studienberechtigungsprüfung) Regulation for the admission of third country citizensInformation for applicants with non-Austrian (school) certificatesApplication To apply you will require the following documents: Birth certificate Proof of citizenship proof of residence (for third country citizens)School leaving certificate / university entrance qualification examination / proof of professional qualification/further proof of your education Letter of motivation, CV in table form Please note: 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. Admission procedure The admission procedure consists of a written test and an interview with the admission committee.Admission Committee: Dr. Friedrich Stanzel Mag. Roland Macho Mag.a Sylvia TrinklDr. Dieter Christian Susanne Kunst Dr. Andreas Berger Wolfgang Medlitsch Mag. Daniel Pfau Mag.a Eva Schrittwieser Dr. Hannes Schuh Dr. Christian Sommer Mag.a Margarete Wais AimThe 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. ProcessThe written admission test comprises a number of requirements needed to assess whether you possess the requisite basic intellectual and social emotional qualities. 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. CriteriaThe 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. Contact > Dr. Friedrich Stanzel Head of Degree Program Tax Management T: +43 1 606 68 77-3701 friedrich.stanzel@fh-campuswien.ac.at Secretary's office Susanne Kunst Mag.a Sandra Schmalz, BScSarah PinetzYasemin Morkoc (maternity leave)Favoritenstraße 226, A.1.121100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3809 taxmanagement@fh-campuswien.ac.atMap main campus Favoriten (Google Maps) Office hoursTue to Thu, 8.30 a.m.-12.00 p.m.Fri 8.30 a.m.-3.00 p.m. Teaching staff and research staff > Mag. Roland Macho Academic Staff > Mag.a Sylvia Trinkl Academic Staff Cooperations and CampusnetzwerkWe 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!Campusnetzwerk
1. Semester Lecture SWS ECTS Basic Knowledge of English for Tax Professionals ILV Basic Knowledge of English for Tax Professionals ILV Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl 1.5 SWS 3 ECTS Lecture contents - Business and financial English, terminology of the public sector, tax terminology- Description of professional sectors in English- Talking about oneself, talking about professional aims, small talk in business-related situations, socializing- selected grammar topicsThis covers the following four language proficiencies:1) Listening comprehension (using audio-visual media)2) Reading (reading for gist, reading of subject-related and economic articles)3) Writing (business correspondence with focus on new media, text creation, analyses, comments, etc.)4) Speaking (students are able to communicate in English by using special tax-related terminology) Assessment methods Oral and/or written examination Teaching methods Lecture immanent character Language English 1.5 3 Introduction to Tax Law 1 VO Introduction to Tax Law 1 VO Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl 3.5 SWS 6 ECTS Language German 3.5 6 Introduction to Procedural Law 1 VO Introduction to Procedural Law 1 VO Lector: Markus Scheiblauer, BA MA 1.5 SWS 3 ECTS Lecture contents > AVG> Constitutional framework> Competence during the administrative procedure> The party during the administrative procedure (incl. preclusion)> Drain and discharge the procedure> Legal protection> BAO> BFGG Assessment methods final exam Teaching methods lecture Language German 1.5 3 Basics of the Austrian Tax Administration VO Basics of the Austrian Tax Administration VO Lector: Mag.a (FH) Eva M. Schrittwieser 1.5 SWS 3 ECTS Lecture contents > legal basics of the Austrian financial administration> organizational structure of the Austrian financial administration> cooperation between the organizational units> recent projects with effects on the whole organization Assessment methods lecture-immanent examination character Teaching methods lecture Language German 1.5 3 Information and Communication Technology, End-user Software ILV Information and Communication Technology, End-user Software ILV Lector: Manfred Baschiera 1 SWS 2 ECTS Lecture contents > Information and communications technology (ICT): basics (hardware, software, network, internet), ICT applications, ICT practice> databases for tax experts> office basics: Word, Excel Assessment methods exam Teaching methods ILV Language German 1 2 Communication ILV Communication ILV Lector: Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, Mag. Petra Zinn-Zinnenburg 2 SWS 3 ECTS Lecture contents > introduction to basic theories and models of communication> experience and reflexion of personal communication patterns Assessment methods lecture-immanent examination character, written homework Teaching methods ILV Language German 2 3 Study Methods, Didactics and Andragogy ILV Study Methods, Didactics and Andragogy ILV Lector: Dr. Renate Augusta 1 SWS 1 ECTS Lecture contents Motivatings to learn and reasons for learning, learning strategy - types of learners - learning styles;structuring, comprehension, appliance:to acquire a good knowledge in this field, comprehend the content, memory techniques, memory training, memory aids, memory tricks, electronically-based learning, relaxation techniques, effective exam preparationTheory of Andragogy and Adult Education> Action-oriented dimensions> Process knowledge and development> Methodology and didactics / conception and design of learning opportunities> Process stages in adult learning»Identify needs (determining what the individual needs to learn in order to achieve its objectives)»Developing (develop a strategy and resources in order to achieve the learning objectives)»Implement (Implement the learning strategy and use the learning resources) »Evaluate (Achieving the learning objective and rate the learning process). Assessment methods immanent examination Teaching methods Brainstorming, team work, presentations, exercises, field reports Language German 1 1 Presentation Techniques ILV Presentation Techniques ILV Lector: Mag. Elke Schüttelkopf, MSc MBA 1 SWS 1 ECTS Lecture contents Concepts and meaning of Presentation> Function and effect of activation and visualization> Success Factors of effective presentations> Appearance, language and body language> Dealing with stress and stage fright> Use of presentation media> Planning of a presentation> Preparation and performance of Presentations > Improve your own self-presentation and the personal presentation style> feedback rules, giving and taking feedback> Intercultural aspects of communication> Meaning of the gender aspect in presentations(different communication behavior, but also language of men and women)> Get to know> Build trust> Promote group building> Promote cooperation> Remove speech inhibition, appear before the group and talk Assessment methods attendance Teaching methods integrated lecture Language German 1 1 EU Legal Basics VO EU Legal Basics VO Lector: Peter Dworzak, MA 1.5 SWS 3 ECTS Lecture contents > history and basic structure of the European Union> EU law Assessment methods final exam Teaching methods lecture Language German 1.5 3 Tax Compliance SE Tax Compliance SE Lector: Mag. Dr. Manfred Elmecker, Mag.a (FH) Eva M. Schrittwieser 0.5 SWS 1 ECTS Lecture contents > definition Tax Compliance> Criteria for Tax Compliance> models and strategies of the Austrian financial administration, international organizations and other authorities to raise Tax Compliance Assessment methods lecture-immanent examination character Teaching methods seminar Language German 0.5 1 Austrian Legal System under Constitutional Law VO Austrian Legal System under Constitutional Law VO Lector: Roman Schmidl, MA 2 SWS 4 ECTS Lecture contents > What means law? Legal standards and norms of morality, morality and religion; Objective law versus individual right; Hierarchy of law; Abstract, concrete, individual and general standards; Private Law versus Public Law> Constitutional Law including financial constitution, substantive law, formal law, constitutional history> Basic principles of the Constitution; Outline of the BV-G; Territory, -folk, -language, symbols; Authorities and their institutions; Competence Article; Special competence matters; Indirect federal; Abolishing of appeal> Federal legislation; National Council; Election principles, electoral processes; Constitution, presidents, committees, clubs; Bundesrat> Federal Assembly; Legal Status of MPs> The way the federal legislation; in the National Council; in the Bundesrat; Participation of NR at the enforcement> Federal Executive; Principles of implementation; Supreme organs of management; President of the Confederation; Federal government> The jurisdiction; Legislation and implementation of the country; Monitoring equipment; Financial compensation; Court of Auditors; Office of the Ombudsperson; Administrative jurisdiction Assessment methods exam Teaching methods lecture Language German 2 4 Voluntary course: Introduction to Tax Law VO Voluntary course: Introduction to Tax Law VO Lector: Beate Krumpl, BA 0 SWS 0 ECTS Lecture contents - Assessment methods - Teaching methods - Language German 0 0 Voluntary course: Introduction to Procedural Law VO Voluntary course: Introduction to Procedural Law VO Lector: Markus Scheiblauer, BA MA 0 SWS 0 ECTS Lecture contents . Assessment methods . Teaching methods . Language German 0 0 Voluntary course: Basics of Accounting VO 0 0 Voluntary course: Reorganization Tax VO 0 0
2. Semester Lecture SWS ECTS Basics of Employment & Labour Law VO Basics of Employment & Labour Law VO Lector: Mag.iur. Carl-Georg Vogt, MBA 2 SWS 2 ECTS Lecture contents > public sector employment law/contract agents law> basics of constitutional law > types of public employment> basics and legal sources of labour law> contents of the contract of employment> rights and obligations in the contract of employment Assessment methods exam and short presentation Teaching methods VO Language German 2 2 Introduction to EU Customs Law VO Introduction to EU Customs Law VO Lector: Dr. Reinhard Schelch 1 SWS 1 ECTS Lecture contents > organisation of customs> tasks of customs administration> types of taxation > prohibitions and restrictions> legal sources> product - community product/non-community product> customs provisions> customs procedure> customs declaration> simplified procedure Assessment methods exam Teaching methods VO Language German 1 1 Introduction to for Fiscal Criminal Law VO Introduction to for Fiscal Criminal Law VO Lector: Daniela Linzer, MA, Herbert Richter, BA MA 1 SWS 1 ECTS Lecture contents > General provisions> facts> illegality> debt> penalties> deadlines> Facts in financial offenses> Financial criminal proceedings Assessment methods exam Teaching methods VO 1 1 Introduction to Tax Law 2 VO Introduction to Tax Law 2 VO Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl 1 SWS 2 ECTS Lecture contents Deepening and consolidating the knowledge acquired in the 1st semester Assessment methods exam Teaching methods lecture Language German 1 2 Introduction to Procedural Law 2 VO Introduction to Procedural Law 2 VO Lector: Markus Scheiblauer, BA MA 1 SWS 2 ECTS Lecture contents > BAO> Submission Legal principles and definitions> Tax authorities> Parties and their representation> Obligations of taxpayers Assessment methods exam Teaching methods lecture Language German 1 2 Basics of Business Administration VO Basics of Business Administration VO Lector: Mag. Bernd Walzer 2 SWS 2 ECTS Lecture contents > general business studies> subject, history, economic principle> companies as socioeconomic systems> goals, terms, organization, management> company property and its use> legal basics, legal forms> the issue of location> disposal> instruments in marketing> types of market and pricing> investment and financing> fundamental investment decisions (equity and borrowing) Assessment methods exam Teaching methods lecture Language German 2 2 Basics of Accounting VO Basics of Accounting VO Lector: Mag. Helga Rohner, Mag. Bernd Walzer 2 SWS 3 ECTS Lecture contents > content, tasks and legal basics of cost accounting> Generally Accepted Accounting Principles> provisions of accounting principles> evaluation of assets and liabilities> organization of double entry accounting> booking of sales tax> booking of business cases> booking of capital assets> inventories> changes in inventories and evaluation Assessment methods exam Teaching methods lecture Language German 2 3 Internship PR Internship PR 0 SWS 14 ECTS Lecture contents Students> are able to get an insight into the work routine of an internship (professional action, organisationspecific options for action, teamwork) and link previous theoretical knowledge with specific situations from everyday working life to the context of practice. Assessment methods Practical / constructive permanent performance monitoring and documentation Teaching methods internship Language German 0 14 Reflections on Internship Experience SE Reflections on Internship Experience SE Lector: Mag. (FH) Alexandra Tschögl, MA 1 SWS 1 ECTS Lecture contents > Reflection of the practical activities in the implementation of theoretical teaching and learning contents> Feedback> Cooperation in Teams> Discussion of activities of professional practice Assessment methods lecture-immanent examination character Teaching methods seminar Language German 1 1 Practical introduction to Tax Law UE Practical introduction to Tax Law UE Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl 1.5 SWS 1 ECTS Lecture contents Practical application and exercise of previously acquired knowledge. Assessment methods exam Teaching methods exercise unit Language German 1.5 1 Practical introduction to Procedural Law UE Practical introduction to Procedural Law UE Lector: Markus Scheiblauer, BA MA 1 SWS 1 ECTS Lecture contents Practical application and exercise of previously acquired knowledge. Assessment methods exam Teaching methods exercise unit Language German 1 1 Voluntary course: Single Market and EU Directives VO Voluntary course: Single Market and EU Directives VO Lector: Mag. Robert Pernegger 0 SWS 0 ECTS Lecture contents - Assessment methods - Teaching methods - Language German 0 0 Voluntary course: Introduction to Fiscal Criminal Law VO Voluntary course: Introduction to Fiscal Criminal Law VO Lector: Daniela Linzer, MA, Herbert Richter, BA MA 0 SWS 0 ECTS 0 0 Voluntary course: Introduction to Tax Law VO Voluntary course: Introduction to Tax Law VO Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl 0 SWS 0 ECTS Language German 0 0 Voluntary course: Introduction to Procedural Law VO 0 0 Voluntary course: Basics of Civil Law VO Voluntary course: Basics of Civil Law VO Lector: Armin Ahari, LL.M., BSc 0 SWS 0 ECTS 0 0 Voluntary course: Profit and Surplus Determination, Withholding Tax VO Voluntary course: Profit and Surplus Determination, Withholding Tax VO Lector: Mag. Michael Schwarzinger 0 SWS 0 ECTS Lecture contents Simple Examples concerning taxation of individuals and calculation of income and basics of v.a.t. Assessment methods Participation Teaching methods Short lectures followed by discussions on examples 0 0 Voluntary course: Basics of Sales Tax, Dr. Pernegger VO Voluntary course: Basics of Sales Tax, Dr. Pernegger VO Lector: Mag. Robert Pernegger 0 SWS 0 ECTS 0 0 Voluntary course: Basics of Sales Tax, Mag. Schellmann VO Voluntary course: Basics of Sales Tax, Mag. Schellmann VO Lector: Mag. Gottfried Schellmann 0 SWS 0 ECTS 0 0 Voluntary course: Reading, understanding and interpreting of financial statements VO 0 0 Voluntary course: Corporate Income Tax VO Voluntary course: Corporate Income Tax VO Lector: Mag. Michael Schwarzinger 0 SWS 0 ECTS Lecture contents Simple Examples concerning corporation tax and basics of v.a.t. Assessment methods Participation Teaching methods Short lectures followed by discussions on examples 0 0 Voluntary course: Accounting VO Voluntary course: Accounting VO Lector: Mag. Bernd Walzer 0 SWS 0 ECTS 0 0 Voluntary course: Reorganization Tax VO Voluntary course: Reorganization Tax VO Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser 0 SWS 0 ECTS 0 0
3. Semester Lecture SWS ECTS Tax Claims, Authorities and Office Hours ILV Tax Claims, Authorities and Office Hours ILV Lector: KR Hannes Mitterer, Markus Scheiblauer, BA MA 1.5 SWS 3 ECTS Lecture contents > Origin of the delivery claim in particular with more unrestricted / of limited tax duty > Whole guilt and liability regulations > Judgement > Economic approach, abuse and income addition regulations > Relation to foreign countries inkl VO §48 BAO > Objective and local competence of delivery authorities incl. AVOG > Parties and their representation Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1.5 3 Bookkeeping and Accounting ILV Bookkeeping and Accounting ILV Lector: Mag. Reinhard Reschny, Mag. Helga Rohner, Mag. Dr. Barbara Schallmeiner, Dr. Katharina van Bakel-Auer 2 SWS 4 ECTS Lecture contents > Annual accounts and annual accounts components of individual businesses, people and corporations > Assessment of property and debts > Write-off capital goods and their entry> Elimination of assets and their entry > Assessment of demands and their entry> Deferrals and their entry > Accruals and their entry > Balancing of accounts and balance sheet Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2 4 Profit and Surplus Assessment, Withholding Tax ILV Profit and Surplus Assessment, Withholding Tax ILV Lector: Dr. Hans Blasina, Mag. Michael Schwarzinger 3 SWS 4 ECTS Lecture contents >Bases of the Income Tax Act in 1988 > Income types>Operational income, especially income from commercial operation >Profit inquiry types >Profit inquiry (balance) >Investment furtherances >Assessment, write-off >External-operational income KESt, ImmoESt, wage tax Assessment methods Students are assessed according to their participation in class and the written exam. Teaching methods ILVBesides lectures, students are invited to do research at home. There will be a written exam. Language German 3 4 Basics of Civil Law VO Basics of Civil Law VO Lector: Armin Ahari, LL.M., BSc, Dr. Stephan Foglar-Deinhardstein 1 SWS 2 ECTS Lecture contents > General Private Law > General part > Basics of Family Law and Law of Succession > Basics of Property Law > Basics of Law of obligations Assessment methods 20% Intermediate test80% Final exam Teaching methods VO Language German 1 2 Corporate Income Tax ILV Corporate Income Tax ILV Lector: Dr. Hans Blasina, Mag. Michael Schwarzinger 1 SWS 2 ECTS Lecture contents >Fields of application of the KStG 1988 > AG, GmbH, cooperatives > Private foundations> Associations > Public bodies > Commercial businesses> Group taxation > Deposits, distributions> Participation yield freeing, intercorporate privilege Assessment methods Students are assessed according to their participation in class and the Module Exam. Teaching methods ILVThe teacher holds a lecture in the field of the systematic interpretation of the Austrian Law on Corporate Taxation; practice-relevant topics will be discussed. Language German 1 2 Methods of Teamwork ILV Methods of Teamwork ILV Lector: Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, Mag. Petra Zinn-Zinnenburg 1.5 SWS 2 ECTS Lecture contents Factors and influences of successful teamwork (communication flow, idea exchange, coordination, linking of activities and relations within the organisation / interfaces) > Team as a foundation of a learning and fair organisation > Reflecting students` experiences with teamwork, compared with knowledge from teamworks and group work > Recognition and diagnosis of group processes and their meaning for the development and work ability of groups > Recognising the function of the control of groups and learning to intervene purposefully Assessment methods lecture-immanent examination character, written team analysis Teaching methods ILV Language German 1.5 2 National Databases UE National Databases UE Lector: Manfred Baschiera, Wolfgang Medlitsch 2 SWS 2 ECTS Lecture contents Queries in RIS (BGBl, federal law, VwGH) Queries in Findok Queries in Lexis Nexis,LindeOnline, MANZ/RDB Queries in the commercial register, central trade register, register of associationsQueries in the land register Queries in Ediktsdatei Assessment methods lecture-immanent examination character Teaching methods Tutorial Language German 2 2 Statistics ILV Statistics ILV Lector: Mag. Dietmar Kirchmayr 1 SWS 2 ECTS Lecture contents > Basics of statistics > Distributions > Samples and population> Sampling procedure and fundamentals of probability calculation> Estimation methods (mean value-, differences- and relational estimation) > Stratified sample procedures > Sequential test Assessment methods lecture-final exam Teaching methods ILV Language German 1 2 General value-added Tax Law I ILV General value-added Tax Law I ILV Lector: Mag. Andreas Feckter, Mag. Alexandra Graf, Mag. Robert Pernegger 2 SWS 3 ECTS Lecture contents > Value Added Tax Act> VAT Regulations Assessment methods lecture-final exam Teaching methods ILV Language German 2 3 English for Tax Professionals 1 ILV English for Tax Professionals 1 ILV Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl 2 SWS 4 ECTS Lecture contents > Improving, consolidating and further developing specific Business and Financial English skills> Communication training and exercises to improve Business and Financial English vocabulary> Improving general as well as specific foreign language and business skills> Selected areas of grammar > Talking about special tax management terminology by using authentic materials to improve all core competences (reading, speaking, listening, writing) Assessment methods lecture-immanent assessment Teaching methods ILV Language English 2 4 How to write a Thesis ILV How to write a Thesis ILV Lector: Dr. Hans Blasina, Dr. Margret Kronegger, Dr. Albert Posch 1 SWS 2 ECTS Lecture contents > Basics of scientific methods and theories > The role of theories, models and experiments in knowledge acquisition > Introduction to general concepts of statistics and probability calculation > Practical application of statistical methods in selected examples > Analysis of statistical material and statistical statements > gender-sensitive formulation of questions relevant for research in the field specific to their profession Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1 2
4. Semester Lecture SWS ECTS Collection of Tax ILV Collection of Tax ILV Lector: KR Hannes Mitterer, Markus Scheiblauer, BA MA 1.5 SWS 3 ECTS Lecture contents > Minutes, Memorandum-file inspection,> Handling-Notices>Notifications including Notification Act> Time Limits and Letter of Rights>compulsory disclosure, duty of truthfulness and duty to give notice> keeping of books and records> collection, review, field audits> duties to assist, especially cooperation with Courts, Regional Authorities and the "ÖNB"> Seperate assessments> duty assessment> assessment prescription (inception, suspension, prolongation, absolute prescription) Assessment methods lecture-immanent character Teaching methods ILV Language German 1.5 3 Current Issues (Bachelor 1) SE Current Issues (Bachelor 1) SE Lector: Mag. Martin Bammer, Dr. Andrei Alexandru Bodis, Gabriela Dax-Csörgeö, BA, Peter Dworzak, MA, Mag. Roland Macho, Markus Scheiblauer, BA MA, Mag. Michael Schwarzinger, Markus Stachna, BA MA, Mag. Erich Wolf 2 SWS 4 ECTS Lecture contents > Current issues and factual circumstances of profit taxes> development of bachelor thesis Assessment methods lecture-immanent examination character Teaching methods SE Language German 2 4 Current key topics of legislation and court rulings VO Current key topics of legislation and court rulings VO Lector: Dr. Franz Philipp Sutter 1 SWS 1 ECTS Lecture contents > Selective presentation of most recent changes ino tax lawso tax regulationso remissions of the Federal Ministry of Financeo tax case law (BFG, VwGH, VfGH, EuGH)> interlinked thinking> Updating the textbook knowledge of tax Assessment methods final exam Teaching methods lecture Language German 1 1 Electronically Based Accounting - BMD UE Electronically Based Accounting - BMD UE Lector: Mag. Caroline Mansfeld, Bettina Naber 2 SWS 3 ECTS Lecture contents Group 1- BMD:> introduction to the program> accounting> inventory management> payroll accounting (master data, detecting the cover, net settlement and DN-transfer, off-site accounting, monthly closing and settlement, annual reports) > cost accounting (master data, cost center-payers, invoices, sales invoices, bank transactions, imputed costs, reconciliation of financial accounting to cost accounting, analysis of accounting data)>annual (final papers, annual take -over)> income and expenditure account ( data acquisition and master data, cash, bank and purchase ledger, fixed asset accounting) Assessment methods final exam Teaching methods exercise Language German 2 3 Electronically Based Accounting - SAP UE Electronically Based Accounting - SAP UE Lector: Dr. Barbara Redlein, Stefan Schedl 2 SWS 3 ECTS Lecture contents >Introduction to the program, >master data management (maintenance of G / L account master data, display of vendor, customer and asset master data), >cost elements and cost Centers> document processing (SAP document principle, processing of G / L accounts, maintenance and cancellation of documents)> processing of parked documents, reference documents, Recurring entries, definition documents (passive and active limits)>account analysis,>theses >reports Assessment methods final exam Teaching methods exercise Language German 2 3 Conflict Management ILV Conflict Management ILV Lector: Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc 1 SWS 1 ECTS Lecture contents •Insight into the basics of cognitive science and basic theories of conflict management•Constructivist epistemology and systems thinking•Importance of meta-cognition in problem-solving situations and conflicts•Levels of Listening•Overview of selected systemic holistic methods of problem solving and conflict management•9 levels of conflicts and adequate ways of intervention•Lateral thinking, intuition and creativity•Widening of perspectives and creation fo ideas through application of creativity techniques Assessment methods see above Teaching methods ILV Language German 1 1 VAT Case Studies SE VAT Case Studies SE Lector: Mag. Andreas Feckter, Mag. Alexandra Graf 1.5 SWS 3 ECTS Lecture contents > preparation, presentation and discussion of practical cases for VAT Assessment methods lecture-immanent examination character Teaching methods SE Language German 1.5 3 Problem-solving Techniques ILV 1 1 Reorganization Business Tax Law VO Reorganization Business Tax Law VO Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser, Mag. Erich Wolf 2 SWS 4 ECTS Lecture contents > introduction into "reorganization tax" Assessment methods final exam Teaching methods lecture Language German 2 4 General VAT Law II ILV General VAT Law II ILV Lector: Mag. Andreas Feckter, Mag. Alexandra Graf 1.5 SWS 2 ECTS Lecture contents > EU-System directive> VO 282/2011/EU> Administrative Cooperation> Domestic Market Regulation> Special Forms of Taxation> cross-boarder VAT-topics Assessment methods final exam Teaching methods ILV Language German 1.5 2 Law of the European Union VO Law of the European Union VO Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter 1 SWS 2 ECTS Lecture contents > Fundamental Principles of the Law of the Union ( supranationality, primacy of application, direct applicability)> Institutional law (EC, ECJ, EU Council, European Parliament)>EU-fundamental freedoms>overview of fiscally relevant secondary law> EU-prohibition on aid> OECD/ EU against harmful tax competition Assessment methods module exam (with the lecture Austrian Constitutional Law) Teaching methods lecture Language German 1 2 Business and Company Law ILV Business and Company Law ILV Lector: MMag. Dr. LL.M. Mario Perl, Mag. Gottfried Schellmann 2 SWS 4 ECTS Lecture contents > Focus on Business law:> Uniform Commercial Code (UGB)> Stock Corporation Act (AKtG)> GMBH Act> Private Foundation Law (PSG)> Cooperatives Act> Reorganization Tax Law, especially transfers and mergers Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2 4 Austrian Constitutional Law VO Austrian Constitutional Law VO Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter 1.5 SWS 2 ECTS Lecture contents > hierarchy of the legal system ( legal position of the Law of the Union)> Fundamental Principles (esp. Principle of Legality)> legislative procedure> Procedure of legal protection incl. preliminary ruling procedure> Administrative Jurisdiction> High Courts> Supreme Authorities and their parliamentary scrutiny Assessment methods modul exam (with the lecture law of the Union) Teaching methods lecture Language German 1.5 2
5. Semester Lecture SWS ECTS Tax Collection and Legal Protection ILV Tax Collection and Legal Protection ILV Lector: KR Hannes Mitterer, Markus Scheiblauer, BA MA 1.5 SWS 3 ECTS Lecture contents > securities and provisions on liability> assurance (securing- cooperation with tax inspection, revenue assurance)> Limitation of due taxes>ordinary appeals- complaint- complaints procedure- BFG procedure- appeal on part of an administrative authority> repeal according to § 299 BAO> resumption of the procedure Assessment methods lecture immanent character Teaching methods ILV Language German 1.5 3 Bilateral and Multilateral Agreements and Foreign Tax Relations Act ILV Bilateral and Multilateral Agreements and Foreign Tax Relations Act ILV Lector: Mag. Florian Rosenberger 2 SWS 3 ECTS Lecture contents > bilateral and multilateral Agreements and international tax law> OECD model tax convention, MLI> double taxation agreements> international tax law> impact of EU law on austrian national law Assessment methods lecture immanent character Teaching methods ILV Language German 2 3 Assessment of Chargeable Events ILV Assessment of Chargeable Events ILV Lector: Dr. Hans Blasina, Mag. Andreas Kallina, Mag. Norbert Roller 1 SWS 2 ECTS Lecture contents > Identifying causalities in tax law> Eliminating insignificant facts> Applying tax law> Concentrating on the essential Assessment methods final exam Teaching methods ILV Language German 1 2 Case Studies - Conception SE Case Studies - Conception SE Lector: Mag. Andreas Kallina 1 SWS 2 ECTS Lecture contents > Selecting topics for the BA2 Thesis> Choosing the area of specialisation for the BA2 thesis Assessment methods lecture immanent character Teaching methods SE 1 2 Case Studies Income Tax SE Case Studies Income Tax SE Lector: Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, MMag. Andrea Scheiber, Mag. Martin Schwaiger, Markus Stachna, BA MA, Beatrix Stieber, MA 2 SWS 3 ECTS Lecture contents > Solving case studies in tax law> Identifying Relations> Applying ESTG 1988 and KStG 1988 in a practical way Assessment methods lecture immanent character Teaching methods SE Language German 2 3 Cross-Border VAT Cases SE Cross-Border VAT Cases SE Lector: Mag. Andreas Feckter, Mag. Lorenz Genser, Mag. Robert Pernegger 1.5 SWS 3 ECTS Lecture contents > adapting, presenting and discussing cross-border VAT issues Assessment methods lecture immanent character Teaching methods SE Language German 1.5 3 Basics of Business Management Ratios ILV Basics of Business Management Ratios ILV Lector: Gerda Apfelthaler, MA, Robert Vojta, MA 2 SWS 2 ECTS Lecture contents > Determination of basics for the key figure analysis> Use of the accounting regulations of the UGB for information processing and evaluation > Functions of key figures (decision-making, control, steering function) > Determination and interpretation of key figures, in particular of --- Key performance indicators (EBIT, gross margin, net operating profit after tax, cash flow)--- Liquidity ratios (cash ratio, asset coverage, cash flow statement)--- Key profitability figures (return on sales, return on investment, return on capital employed)--- Key figures on capital structure (equity ratio, debt ratio, gearing ratio) --- Key figures on turnover frequency (warehouse, accounts payable, accounts receivable, capital turnover frequency) Assessment methods Teamwork and presentation 25%cooperation in teaching 15%graduation work 60% Teaching methods ILV Language German 2 2 Integrated Case Studies according to Austrian Commercial Code and Tax Law UE Integrated Case Studies according to Austrian Commercial Code and Tax Law UE Lector: Manfred Krumpl, MA, Dr. Christian Massoner, Georg Wlachojanis, MA 2 SWS 3 ECTS Lecture contents > presenting chosen facts regarding the annual account according to UGB and discussing their fiscal procedure simultaneously> discussing accounting standards according to UGB> discussing chosen questions regarding income-and sales tax, transport tax and other fees using linked examples Assessment methods final exam Teaching methods UE Language German 2 3 Statistics II ILV Statistics II ILV Lector: Laura Vana, MSc, Mag. Dr. Marcus Wurzer 1 SWS 2 ECTS Lecture contents > short revision of the topics dealt with in Statistics 1> introduction to the statistical Software R> analysing categorial data: numeric data (frequency tables), visualisation (simple, side-by-side, staked bar charts, Spineplot) and statistical tests (Chi-squared tests, Odds Ratio)> analysing metric data: numeric data (measures of location and dispersion), visualisation (histogram, boxplot, scatter diagram) and statistical tests (Pearson-and Spearman-correlation, linear regression)> analysing categorial and metric data: numeric data, visualisation ( side-by-side boxplots, spinogram) and statistical tests (t- test, U-test, variance analysis, analysis of variance by ranks, logistic regression)> presentation of further statistical procedures Assessment methods lecture immanent examination character Teaching methods ILV Language German 1 2 Transfer Pricing ILV Transfer Pricing ILV Lector: Dr. Stefan Haas, Hon.-Prof. Dr. Helmut Loukota 2 SWS 4 ECTS Lecture contents > OECD- Transfer Pricing Guidelinesmethods selection, methods application, benchmarkingdocumentation requirements (national, OECD, EU- Masterfile concept)adjustments of profits national/internationalcorresponding adjustments, mutual agreement procedure > Action plan concerning the BEPS-Project (Base Erosion and Profit Shifiting)>function relocation directive> facilities (profit determination and- allocation) Assessment methods lecture immanent character Teaching methods ILV Language German 2 4 Current Administration in Austria SE Current Administration in Austria SE Lector: Harald Polt, Mag.a (FH) Eva M. Schrittwieser 1 SWS 1 ECTS Lecture contents > new developments regarding administrative management in Austria> new developments regarding the organisational- and operational structure of financial management> new developments regarding the organisational- and operational structure of public accountants and tax advisers Assessment methods lecture immanent character (team presentation) Teaching methods SE Language German 1 1 Scientific Working II SE Scientific Working II SE Lector: Ing. Mag.(FH) Gottfried Hennig, Anton Rosenegger, BA MSc 1 SWS 2 ECTS Lecture contents > introduction into research of library databases and others> instruments and the right search criteria> independent empirical work with primary material > processing research results, including them in your own conceptual contexts and using them to solve real problems Assessment methods lecture immanent character Teaching methods ILV Language German 1 2
6. Semester Lecture SWS ECTS Case Studies of National and International Income Tax Law 1 SE Case Studies of National and International Income Tax Law 1 SE Lector: Gerda Apfelthaler, MA, Dr. Hans Blasina, Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, Dr. Erik Pinetz, LL.M., MSc, Michael Reither, MA, Mag. iur. Kerstin Schantl, Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus Stachna, BA MA, Beatrix Stieber, 2 SWS 4 ECTS Lecture contents > Selected issues of income and corporate tax law> Bi- and Multilateral Convention Law and National Foreign Tax Law> Double taxation agreements> national foreign tax law (eg § 48 BAO)> Focus on deepening knowledge in the above-mentioned fields of law using practical case studies (based on case studies prepared by students) Assessment methods lecture-immanent examination character Teaching methods seminar Language German 2 4 Case Studies of National and International Income Tax Law 2 (Bachelor 2) SE Case Studies of National and International Income Tax Law 2 (Bachelor 2) SE Lector: Gerda Apfelthaler, MA, Dr. Hans Blasina, Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, Dr. Erik Pinetz, LL.M., MSc, Michael Reither, MA, Mag. iur. Kerstin Schantl, Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus Stachna, BA MA, Beatrix Stieber, 1 SWS 6 ECTS Lecture contents > Bachelor thesis 2, consisting of the following areas of law:> Selected issues of income and corporate tax law> Selected issues of reorganization tax law> Bi- and Multilateral Convention Law and National Foreign Tax Law> Impact of EU law on national Austrian law> OECD Transfer Pricing Guidelines Assessment methods lecture-immanent examination character (bachelor thesis 2) Teaching methods seminar Language German 1 6 Case Studies of Procedural Law 2 (Bachelor 2) SE Case Studies of Procedural Law 2 (Bachelor 2) SE Lector: Mag. Andrea Ebner, KR Hannes Mitterer, Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus Stachna, BA MA 1 SWS 6 ECTS Lecture contents > Bachelor thesis 2, which consists of the following main areas of procedural law:> Obligations of the taxpayer,> Audit,> Evidentiary proceedings,> Limitation,> Legal protection, in particular appeal proceedings, annulment of decisions, resumption of proceedings Assessment methods lecture-immanent examination character (bachelor thesis 2) Teaching methods seminar Language German 1 6 Case Studies of Sales Tax 1 SE Case Studies of Sales Tax 1 SE Lector: Gerda Apfelthaler, MA, Mag. Andreas Gelke, Mag. Alexandra Graf, Mag. Andreas Kallina, Dr. Erik Pinetz, LL.M., MSc 2 SWS 4 ECTS Lecture contents Selected chapters of national VAT lawSelected chapters of the internal marketFocus on deepening knowledge in the above-mentioned fields of law using practical case studies (based on case studies prepared by students) Assessment methods lecture immanent examination character Teaching methods seminar Language German 2 4 Case Studies of Sales Tax 2 (Bachelor 2) SE Case Studies of Sales Tax 2 (Bachelor 2) SE Lector: Gerda Apfelthaler, MA, Mag. Andreas Gelke, Mag. Alexandra Graf, Mag. Andreas Kallina, Dr. Erik Pinetz, LL.M., MSc 1 SWS 6 ECTS Lecture contents > Bachelor thesis 2, which consists of the following areas of law:> Selected priorities of national VAT law> Selected priorities of the internal market> Processing of selected ECJ judicates Assessment methods lecture-immanent examination character (bachelor thesis 2) Teaching methods seminar Language German 1 6 Case Studies of Procedural Law 1 SE Case Studies of Procedural Law 1 SE Lector: Mag. Andrea Ebner, KR Hannes Mitterer, Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus Stachna, BA MA 2 SWS 4 ECTS Lecture contents > Selected issues of procedural law (in particular external auditing, legal remedies)> Focus on deepening knowledge in the above-mentioned fields of law using practical case studies (based on case studies prepared by students) Assessment methods lecture-immanent examination character Teaching methods seminar Language German 2 4 Management and Leadership Techniques ILV Management and Leadership Techniques ILV Lector: Mag. (FH) Martina Schiener, Martin Setnicka, BA MA MSc PhD, Dr. Friedrich Stanzel, MMag. Helgar Thomic-Sutterlüti 2 SWS 2 ECTS Lecture contents > Fundamentals of personnel policy and management> HR policy and internal marketing> Foundations of modern leadership> Leadership theories and leadership models> Leadership styles in overview> Role of the supervisor in different contexts> Leadership and motivation> Selected leadership methods> Solution-oriented discussion in everyday management> Target agreement - an instrument of corporate management> The management control loop (planning phase - implementation phase - evaluation phase)> Personnel policy instruments of employee leadership> Management Principles Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2 2 International Databases UE International Databases UE Lector: Manfred Baschiera, Erwin Mantler 2 SWS 2 ECTS Lecture contents Overview of the relevant European and international legal and business databases Assessment methods immanent examination character / written exam at the end of the course Teaching methods exercise 2 2 Project Management ILV Project Management ILV Lector: Dr. Adrianus Jan Gijsbert Silvius, Mag. Dr. Dagmar Adelheid Silvius-Zuchi 1 SWS 2 ECTS Lecture contents > Basics of project management> Project concept and roles in a Projectcommunication in Projects Assessment methods lecture-immanent examination character Teaching methods ILV Language German 1 2 ACL in Use UE ACL in Use UE Lector: Hubertus Notter, BA, Andreas Schnitzler, Dr. Beat Seeberger 1.5 SWS 3 ECTS Lecture contents > Get to know the ACL user interface> Create data definitions> Working with data fields> Important analysis functions (conversion, date, financial functions, logical and mathematical functions)> Important menu functions (Classify, Statistics, Benford, Merging / merging files) Assessment methods lecture-immanent examination character Teaching methods UE Language German 1.5 3 Tax Law - advanced ILV Tax Law - advanced ILV Lector: Dr. Andrei Alexandru Bodis, Mag. Alexandra Graf, Markus Scheiblauer, BA MA, Mag. Michael Schwarzinger 2.5 SWS 6 ECTS Lecture contents Special, selected contents from tax law Assessment methods lecture-immanent examination character Teaching methods ILV Language German 2.5 6 Negotiation Techniques ILV Negotiation Techniques ILV Lector: Dr. Andrea Prenner, Mag. Petra Zinn-Zinnenburg 1.5 SWS 2 ECTS Lecture contents > Development of win-win solutions> The structured procedure of negotiation> Partnership communication> Prejudices and their effects> Safe handling of subjective views on one and the same problem situation> Negotiation training with individual feedback> Exercises and role plays on case studies> Actively listening, asking, repeating and summarizing> Systemic questioning techniques> Gender aspects in negotiation technology Assessment methods see above Teaching methods ILV Language German 1.5 2 English for Tax Professionals II ILV English for Tax Professionals II ILV Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl 1.5 SWS 3 ECTS Lecture contents Deepen and consolidate the technical competence in the field of business and financial English> Expand vocabulary on tax issues> Deepen language and business skills in the foreign language> Selected areas of grammar> Terminology work in the technical language context using authentic materials Assessment methods exam Teaching methods ILV Language English 1.5 3
> Dr. Friedrich Stanzel Head of Degree Program Tax Management T: +43 1 606 68 77-3701 friedrich.stanzel@fh-campuswien.ac.at