Tax Management is the first academic education specialized in tax law and business for the multi-faceted world of finance and tax. The program is practical, interdisciplinary and internationally recognized. It combines national, international and EU tax law with business administration and management and also takes into account the current developments towards digitalization of these areas. This will enable you to start a career in tax administration, in international groups or in business consulting. You can use it as ideal preparation for the tax consultant examination.
Susanne KunstYasemin Morkoc Mag.a Sandra Schmalz, BSc Favoritenstraße 226, A.1.12 1100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 firstname.lastname@example.org
Map 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.
Application period for academic year 2022/23
8th March to 20th June 2022
tuition fee / semester:
+ 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)
3applies only to federal employees, for other applicants conditional on a funding commitment
You may already be working in financial administration. You wish to complement your extensive experience with theoretical know-how and advance your professional career. Even you do not have any professional experience yet, you are strongly interested in government, law and economy, especially in accounting, finance and taxation. You are intrigued by numbers, especially in commercial applications such as bookkeeping and accounting. You would like to learn more about the taxation principles these are based on and the options for their interpretation. You enjoy working in a team or in a consulting capacity and have excellent social skills . You also see the degree program as a way to build a network of strong professional contacts.
Our curriculum is also based on close cooperation with the Federal Ministry of Finance. The degree program was developed together with the Federal Ministry of Finance and the Academy of tax advisors and auditors. The content reflects theoretical know-how and practical experience in the business consulting professions. Numerous experts from the Federal Government and others from chambers and companies lecture in the degree programs. In the second semester you will complete a 9-week internship and will have the opportunity to benefit from the experience gained at a position offered by the Federal Ministry of Finance in one of its tax offices. Apart from internships and study trips, you will also have the opportunity to exchange expertise with lecturers and student colleagues in financial administrations, certified public accountant chambers and accounting departments of large companies and to establish a strong personal network for your future career. Practical relevance is also guaranteed at our Campus Lecture evenings, which are open to all and feature contributions from prominent experts.
Tax Management is the first degree program to offer an academic education specializing in tax law on a national, European and international level, globally comparable to other studies in terms of the Bologna process. The special feature of this degree program, compared to university studies such as law or economy, is that it is interdisciplinary, practice-oriented and tailored to suit. You may complete the study program part-time, in the minimum period. Cooperation with the Federal Ministry of Finance furthermore ensures a practice-oriented and cutting-edge syllabus. The graduate may follow one of two equivalent career paths: in public financial administration on the one hand and in tax and business consulting or accounting for large companies on the other. You will also benefit from our cooperation with the Federal Ministry of Finance should you opt for a private company career. For the more you know about the fiscal authority, the better your advice to taxable clients.
In the degree program you will acquire professional and scientific skills in the areas of tax and law, business and auditing and also personality and interaction.
Lector: Mag. Ulrike Domany-Funtan, MBA
The course deals with the following topics: - Digital competence model for Austria - Digital general education - Digital competence / competence levels - European reference frameworks for digital competences
Continuous assessment Active participation, test
Lecture, literature study, discussion, practical application in self-study
Lector: Mag. Michaela Fellinger, Mag.a Sylvia Gutsjahr, Lawrie Moore-Walter, MBA, MA, Mag. Ingeborg Voller-Pfeifer
Business and Financial English Presentation of professional areas in English including small talk in a professional context Selected areas of grammar Including all skill areas: listening, reading, speaking, writing
Continuous assessment Practical and communicative exercises Written test at the end of the semester Assignments (written, oral, audio-visual)
- Combined use of structure- and learner-centred teaching methods - Group work and dialogues - Use of audiovisual media - Providing technical vocabulary in contextualised form using authentic materials - Complementary e-learning for repetition and consolidation
Lector: Martin Setnicka, BA MA MSc PhD
The course provides an overview of the following topics: - Significance of digitization - Societal aspects of media change - Core technologies & drivers of digitization - Information, data and media competence - Digital communication and social media - Big Data & Data Management - Management & Leadership in the digital age - Digital transformation - Data protection and security / Introduction to data protection (GDPR) - Industry 4.0
Continuous assessment groupwork
Lecture, discussion, self-study
Lector: Mag. Elke Schüttelkopf, MSc MBA
The course deals with the following topics: - Communication behaviour & body language - Principles of successful communication - Communication levels - Storytelling - Simple techniques of visualization (e.g. flipcharts, whiteboards, etc.)
Continuous assessment Presentation
Lecture, study of literature, discussion
Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl
Income tax, VAT, accounting in the Austrian Commercial Code (UGB), special provisions of the Austrian Federal Fiscal Code (BAO) Income tax: subjective tax liability, objective tax liability, income, types of income, income determination, profit income, non-business income, types of profit determination, determination of surplus VAT: subjective tax liability, objective tax liability, supplies, other services, place of delivery, place of other services, transfer of tax liability, liability for VAT, input tax deduction, input tax adjustment, intra-community acquisitions, intra-community supplies, other intra-community services, threshold acquisition, mail order, chain transactions, triangular transactions, Austrian Commercial Code (UGB): accounting under company law, scope of application, recognition and valuation Austrian Federal Fiscal Code (BAO): §§ 26 to 32
Continuous assessment Partial examinations, final examination
lecture, group work, self-study
Lector: Markus Scheiblauer, BA MA
Tax Procedural Law in Austria: - Overview of general administrative procedure/tax procedure (B-VG, AVG and others, BAO) - Areas of regulation formal/material tax law - Federal Fiscal Code (BAO): general provisions, tax authorities and parties, attachment, minutes, memoranda, inspection of files, subpoenas, settlements, notifications, deadlines, penalties, legal instructions, tax collection, investigation proceedings, evidence, estimates, separate findings, tax assessment, limitation period - Federal Fiscal Code (BAO) in practice
Continuous assessment Entrance examination, group work, final exam
Lecture, group work, self-study
Lector: Mag. Dr. Manfred Elmecker, Martin Pommer, BA MA
- Legal bases of the Austrian Tax Administration - Legal bases of the tax consultancy professions - Structure and process organisation of the Austrian Tax Administration - Cooperation between the Tax Administration and tax consultancy professions
Continuous assessment Group work (presentations) Multiple choice
- Lectures - Discussions - Group work - Presentations
Lector: Mag. Bernd Walzer
- General business administration - Subject, history, interrelations with economics - Objectives, terms, organisation - Legal bases, legal forms - Connections between accounting - cost accounting - business administration - Personnel planning - personnel costs of the employer - Static and dynamic investment calculation procedures - Financing calculation - Development of a business plan
Continuous assessment Written final examination, preparation of a business plan
Active participation in discussions on current issues
Lector: Dr. Katharina van Bakel-Auer
- Tasks of cost and performance accounting - Systems of cost accounting - Accounting objects, allocation principles and systematization of costs and services - Cost allocation - Cost unit income statement - Cost accounting as a short-term control instrument (price floors, break-even analysis) - Cost accounting as a control instrument (variance analyses)
Final exam Final exam
In the course, the theoretical basis is taught and developed with the help of practice examples. Lecture, group work, self-study
Lector: Ludwig Moser
The course deals with the following topics: - Microsoft Word- Creating and editing text documents - Formatting (text, paragraph, etc.) - Inserting and editing tables, images, etc. - Creating and editing serial letters - Creating and printing page properties - Tips and tricks - Microsoft Power Point- Basics of a presentation - Using and editing slide masters - Presenting information in an understandable way (graphics, images, etc.) - Image editing - Layout and design - Diagrams and presentations - Tips and tricks
Lector: Roman Schmidl, MA
History of the EU (1 unit) Historical development of the EU to its current basic structure (3 units) EU institutions (6 units) Sources of EU Law (2 units) Relationship between EU Law and the law of the MS (2 units) Written test (1 unit)
Final exam Written exam (final)
lecture, group work in small groups, presentation of prepared topics
Basic Concepts of Law, Structure of Stages, Basic Principles (4 units) Constitutional Law Basics, Competences (3 units) Legislature (4 units) Executive (4 units) Judicature (4 units) Written Examination (1 unit)
Final exam Written examination
Lector: MMag. Dr. LL.M. Mario Perl
Corporate Income Tax, Value-added Tax, Income Tax, UGB Accounting Repetition and consolidation of the first semester's course content Corporate Income Tax: subjective tax liability, unlimited and limited tax liability (especially the second type), income determination, deposits, withdrawals, use of income, group taxation, investment income, non-deductible expenses, tax collection
Lector: Daniela Linzer, MA, Herbert Richter, BA MA, Markus Scheiblauer, BA MA
Tax Procedural Law in Austria: - BAO in theory - BAO in practice - Criminal tax law
Final exam - entry test - final exam
Lector: Armin Ahari, LL.M., BSc, Dr. Stephan Foglar-Deinhardstein
Introduction to Private Law and the basic principles of - Contract Law - Disruption of Services and Compensation for Damages Law - Legal Representation Law - Property Law - Family and Inheritance Law
Continuous assessment Achievement is determined by means of a computer-based intermediate test (multiple choice) and a final examination (multiple choice, knowledge questions, case studies).
Theory lecture and joint solution of case studies
Lector: Mag. Helga Rohner
- Introduction to double-entry accounting- Content and tasks - Accounting obligations - General accounting principles - Accounting of simple current business transactions without/with VAT - Fixed assets: principles of capitalisation and valuation - Current assets: principles of capitalisation and valuation (inventories, receivables) - Accruals and deferrals: Calculation, creation and release of provisions - Accruals: Calculation, creation and reversal - Preparation of simple annual financial statements (balance sheet, profit and loss account)
In this course, the theoretical basics are systematically taught and illustrated with concrete examples. Lecture, group work, self-study
Lector: Mag. (FH) Siegfried Kabasser, Nicolas Viveros, BSc.
The course deals with the following topics: - MS Excel- General introduction, concepts & efficient working - Functions - Data tools - Digitization in tax & accounting- Current developments and practical examples - Case study in MS Excel
Continuous assessment Assuring learning outcomes via learning platform Case study in Excel to query learning outcomes
Lecture, literature study, discussion, computer-aided learning
The course deals with the following topics: - MS Excel- Extended concepts and shortcuts - Advanced functions - Advanced data tools - Analysis and visualization of large amounts of data - Digitization in tax & accounting- Current developments and practical examples - Automation: Concepts for the use of software robots and macros - Case study in MS Excel
Continuous assessment Assuring learning outcomes via learning platform Case study in Excel to query learning outcomes (query data sets, visualizations, comprehension questions)
Lector: Ing. Mag.(FH) Eberhard Bayerl, Dr. Michael Ginner, Msc MBA, Martin Setnicka, BA MA MSc PhD
The course deals with the following topics: - Drivers and current trends of digitization in the field of tax and accounting - Status quo of the solution approaches on the market including outlook - Examples of current applications, among others in the field of e-government - Meaning, vision, strategy in the IT area - Classification of the digital strategy into the corporate strategy - Digital readiness, maturity level of organisations for digitization offensives - Principles of cost-benefit-analysis for IT strategy - IT landscape, interfaces, requirement management
Continuous assessment Test
Lecture, literature study, discussion, self-study
Lector: Manfred Krumpl, MA
Corporate Income Tax, Value-added Tax, Income Tax, UGB Accounting
Tax Procedural Law in Austria: - consolidation, practical application and practice of the basic knowledge of Austrian Tax Procedural Law acquired in the lectures "Introduction to Procedural Law 1 and 2"; - individual application of tax procedural regulations through analysis, structured evaluation and discussion of relevant literature and case law
Continuous assessment -term paper -presentation -oral examination
Lector: MMag. Dr. LL.M. Mario Perl, Mag. Gottfried Schellmann
Introduction to Business and Company Law: - Commercial Code - GmbH Act - Stock Corporation Act - Private Foundations Act - Cooperatives Act - Business Reorganisations - Relevant links to Tax Law - European Union Law on Company Law
Final exam Final examination
Self-study Lecture Discussion
- Expansion and consolidation of specialist language competence in the area of business and financial English by using authentic materials (Including all skills: listening, reading, speaking, writing) - Communicative and practical exercises to expand specialist vocabulary - Training of general and specialist language skills as well as business skills (such as presentations and meetings) in the foreign language - Selected areas of grammar
Continuous assessment - Practical and communicative exercises - Presentations - Written test at the end of the semester - Homework (written, oral, audiovisual)
- Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audio-visual media - Transmission of technical vocabulary in contextualised form by using authentic materials - Supplementary e-learning for repetition and consolidation
Lector: Dr. iur Stefan Niederstrasser, Mag. Jue Semper-Wang
- Understanding basic concepts, legal foundations and basic concepts of Data Protection Law and Money Laundering Prevention Regulations at European and Austrian level (2 units lecture + 2 units self-study) - Understanding basic principles of legal implementation requirements with regard to legally compliant data protection management in companies (6 units lecture + 4 units self-study) - Understanding legal foundations and basic concepts of Money Laundering Prevention Regulations at European and Austrian level (1 unit lecture 2 + units self-study) - Explanation of important practical issues using current practical and judicial examples (1 unit lecture 2+ units self-study)
Final exam Multiple-choice test to assess learning outcomes
Interactive lecture; computer-supported learning
Lector: Mag.iur. Carl-Georg Vogt, MBA
- Civil Servants Act/Contractual Employees Act - Constitutional foundations - Types of public service relationship - Basics and legal sources of Labour Law - Conclusion and contents of the employment contract - General rights and duties in the employment relationship
Continuous assessment Final exam plus mini-presentation
Lector: Mag. Andrea Ebner, MMag. Gerald Ehgartner
Contents: - Basics of the Income Tax Act 1988 - Personal and material tax liability - Types of income - Operational income - Types of profit determination - Profit determination (balance sheet) - Investment subsidies - Valuation, depreciation - Non-operational income, especially income from capital assets, rental and leasing, property sales - Collection
Lector: Dr. Hans Blasina, Mag. Michael Schwarzinger
- Basics of the KStG 1988 - Personal and material tax liability - Differences in the taxation of co-entrepreneurs and corporations - Associations, in particular non-profit corporations - Public corporations - Businesses of a commercial nature - Group taxation - Contributions, distributions - Exemptions from participation income - Investment income exemptions, nesting privilege - Taxation of apportionment
Lector: Mag. Dr. Barbara Schallmeiner
- Fields of application and structure of the standards - Preparation of balance sheets, income statements, cash flow statements and statements of changes in equity - Recording of simple transactions - Valuation methods according to IFRS - Application of the valuation methods to selected assets
Continuous assessment Pretest 20 %, Participation 20 %, Final test 60 %.
- Individual deepening in self-study in preparation for the course and repetition of necessary, already completed competences in the field of accounting and group accounting - Lecture of the theoretical basics on the basis of selected standards - Building on the theory, joint development of practice-relevant examples in the group - Consolidation of the topics by completing a final test
Lector: Manfred Baschiera, Wolfgang Medlitsch
- Queries in RIS (Austrian Federal Law Gazette, Federal Law, judicature, etc.) - Queries in Findok (financial documentation) - Queries in Lexis360, Linde Digital, RDB from Manz - Referrals in the commercial register, central trade register, register of associations - Referrals in the land register - Referrals in the edict file
Continuous assessment Homework and written examination
- Annual financial statements and the components of the annual financial statements of sole proprietorships, partnerships and corporations - Valuation of assets and liabilities (valuation of non-depreciable and depreciable fixed assets, inventories, receivables, accruals and deferrals, provisions, liabilities) - Calculation and booking of Corporate Income Tax - Depiction and booking of equity capital for sole proprietorships, partnerships and corporations - Preparation of balance sheets
In the course, the theoretical basics are taught and worked out by means of exercises. Lecture, group work, self-study
Lector: Mag. Maria Daniel, Mag. Alexandra Graf
- UStG (VAT Law) general part, in particular- taxable facts - term of entrepreneur - supplies - other services - invoice - input tax deduction - arising of the tax debt - tax debtor
Final exam Final written examination
Lecture and exercises
Lector: Mag. Alexandra Graf, Mag. Robert Völkl
- UStG (VAT Law) general part, in particular - delimitation of supply/other services - exemptions, including real estate small businesses - tax rates - common/actual taxation - LuF flat-rate taxation - travel services - differential taxation - liability - Introduction Single Market
- Enhancement and consolidation of technical language competence in the field of business and financial English using authentic materials (including all skills: listening, reading, speaking, writing) - Relevant terminology and typical structures in the field of contract English - Training of general and subject-related language skills for work meetings - Selected areas of grammar - Digitization in the field of taxation
Continuous assessment - Practical and communicative exercises - Written test at end-of-term - Homework (written, oral, audiovisual)
- Flipped classroom - Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audiovisual media - Transmission of technical vocabulary in contextualised form using authentic materials - Supplementary e-learning for repetition and consolidation
Lector: Dr. Hans Blasina, Dr. Margret Kronegger
- Commercial international databases (Amadeus, Orbis, RoyaltyStat, U.S. Securities and Exchange Commission) - Research quality - Risk profiles to identify "high tax risk potentials"
Final exam Test
Lector: KR Hannes Mitterer, Dr. Martin Vock, LLM
Tax Procedural Law in Austria: - Origin of the tax claim, in particular in the case of unlimited/limited tax liability - Total debt, liability provisions, universal legal succession - Assessment - Economic approach, abuse, fictitious transactions and attribution - Dependants, residence, registered office - Commercial enterprise, permanent establishment, commercial business, asset management - Common benefit, charity, church purposes - Relationship to foreign countries incl. regulation § 48 BAO - Fiscal secrecy obligation - Subjective competence of the tax authorities - Parties and their representation
Continuous assessment Group work Presentation Oral examination
Lector: KR Hannes Mitterer, Markus Scheiblauer, BA MA
Tax Procedural Law in Austria: - Appointment, minutes, memorandum, inspection of files, summonses - Discharges - notifications - Delivery of notifications including the Service of Documents Act - Deadlines, penalties and legal instructions - Consistency of taxation - Official channels, hearing of parties, prohibition of innovations, preliminary questions - Obligations, in particular the duty to disclose, tell the truth, to notify and to provide evidence - Order to provide information, confirmation of research - Retention of books and records, obligation to register, duty to declare taxes - Collection, inspection, external audit, accompanying control - Duty to provide services, in particular cooperation with courts, local authorities and the ÖNB - Recipient, including surcharge § 22 Section 3 KStG, evidence, valuation - Special findings, assessment notices, tax assessment, interest assessment - Limitation period (start, suspension, extension, absolute limitation period)
Current issues and facts of Income Tax Law Drafting of bachelor thesis 1
Continuous assessment Immanent examination character
The course deals with the following topics: - Big Data- Significance and interpretation of Big Data - Data sources - Data Analytics- Development of Data Analytics - Strategy (data strategy, digitization, management, etc.) - Application examples of Predictive Analytics, Artificial Intelligence, etc. - Big Data in connection with industry 4.0
Lector: Simon Markus Hofstätter, MA
Assurance Compliance: - External audit and accompanying inspections - Tax control system - internal control system - Audit of processes instead of documents - Multilateral audits (horizontal monitoring)/Joint Audit (EU/OECD) - International Compliance Assurance Programme (OECD) - Tax Risk Management (Corporation/Tax Administration) - Ethics in Tax Law
Continuous assessment - Group work - Presentation - Oral examination
Lector: Natascha Totzler, MSc., DI Mag. Günther Tschabuschnig
The course gives an overview of the following topics: - Data Governance- Value in corporate management - Tasks in the company - Data Lake - Identification of roles
Continuous assessment Will be announced during the detailed development of the course.
Current Case Law
Continuous assessment Preparation of a case study Presentation of the case study
- Lecture - Single papers - Self-study
Students prepare a case study from the field of Income Tax Law (facts and solution) and complete a written test (case studies on Income Tax Law) taking into account current developments in the field of taxation in the digital economy. Both also serve as preparation for the bachelor thesis and bachelor examination.
Continuous assessment Written case study Written test
Lector: Dr. Michael Tumpel
- Legal sources of International Tax Law - Three-step technology - National Foreign Tax Law - Bi-and Multilateral Treaty Law - European Union Law (primary law, secondary law on direct taxes) - Transfer pricing (transfer prices between associated companies)
Lecture, group work, self-study The course is partly held in English (OECD documents, etc).
Lector: Dr. Michael Ginner, Msc MBA, Jürgen Kornberger, MA, Jakob Tripolt, BSc
The course gives an overview of the following topics: - Presentation and explanation of the core technologies, such as Blockchain, Internet of Things, Artificial Intelligence - Exemplification of current application examples, for instance in the area of e-government - Status quo of solutions on the market including outlook
The financial statements according to the Austrian Commercial Code (UGB) - Balance sheet date - Special issues in connection with acquisition and production costs - Balance sheet reporting of public subsidies and grants - Balance sheet reporting of leases - Immaterial fixed assets, in particular balance sheet reporting of goodwill - Balance sheet reporting of investments, income from investments and expenses in connection with investments (depreciation by seven decimal places) - Discounting of long-term receivables - Balance sheet reporting of long-term provisions - Balance sheet reporting of deferred taxes - Equity of corporations (balance sheet reporting of acquisition of own shares, balance sheet reporting of capital increases, outstanding dividends versus deposit repayments according to § Section 4 (12) EStG
In the course, the theoretical basics are taught and developed and critically discussed on the basis of exercises. Lecture, group work, self-study
Lector: Dipl. Ing. Clemens Baretschneider, Mag. Caroline Mansfeld, Bettina Naber, Dr. Barbara Redlein
The course gives an overview of the following topics: Group 1 - BMD: General access to tools and data search based on an introduction to BMD NTCS - Comprehending the general connections between the various tools of the program - Master data management in financial accounting (in particular impersonal and personal accounts) - Master data management in cost accounting (cost centers, cost objects) - Recording of journal vouchers (in particular outgoing and incoming invoices) - Applying financial accounting transactions to cost accounting - Retrieving monthly analyses Group 2 - SAP: - Introduction to the programme - Maintenance of master data (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 account postings, maintenance and reversal of documents) - Processing of parked documents, reference documents, recurring entries, accrual documents (passive and active accruals) - Account analysis - Closing operations - Reporting
Tax Procedural Law in Austria: - Due date, payment, additional charges - Security deposits, liability notices, enforceability, write-off - Security (freezing order - cooperation in tax investigation, tax security) - Statute of limitations for collection of due taxes - Ordinary legal remedies (appeal, appeal proceedings, Austrian Federal Fiscal Court (BFG) proceedings, official appeal) - Other measures/legal force breakthrough titles, in particular annulment of notice and resumption of proceedings
- Import mail order trade - Intra-community mail order trade - Support through electronic interfaces - Electronically supplied services - Small business regulation - Recording obligations of electronic interfaces - Due Diligence VAT Regulation (Austrian UStV) - Liability of electronic interfaces - IOSS - Non-EU OSS - EU-OSS - Special regulation according to § 26b UStG
Continuous assessment Evaluation of the seminar paper and the presentation (including answering relevant questions of the lecturer during the presentation)
Preparation of seminar papers and presentations
- Selection of topic for bachelor thesis 2 - Choice of specialisation for bachelor thesis 2
Continuous assessment Course immanent examination character
- Differentiation of supplies and other services - Delivery of goods and services - Delivery of goods for assembly - Exemptions with regard to import, export and transit - Delivery of goods for export - Contract processing of goods for export - Imports - Import VAT (EUSt) - EUSt deduction - Intra-community acquisition - Intra-communityl movement of goods - Consignment stock scheme - Tax exemptions in the Single Market - Intra-community supply - Recapitulative statement - Triangular transaction
Against the background of digital transformation processes, the course deals with the following topics: - Leadership of employees in times of "virtual teams" - Ethics and responsibility - Communication - Agile Management - Role/Function above the person? - Talent Management - Management v. Leadership - Roles and responsibilities in digitization: a matter for the boss?
Continuous assessment Preparation and presentation
- Reading and understanding annual financial statements - Determination of basics for the analysis of ratios - Preparation of annual financial statements - Preparation of a structural balance - Functions of ratios (decision, control, steering function) - Determination and interpretation of ratios, in particular - success ratios (EBIT, gross margin, net operating profit after tax, cash flow) - Liquidity ratios (cash ratio, asset coverage, cash flow statement) - Profitability ratios (return on sales, return on investment, return on capital employed) - Capital structure ratios (equity ratio, debt ratio, debt-equity ratio) - Inventory turnover ratios (inventory turnover, accounts payable, accounts receivable, capital turnover)
Final exam Final exam in the form of the practical development of ratios and interpretation of the results
lecture, practical exercises, self-study
Lector: Thomas Hapala, BA, Mag. Kristin Krippner, Mag. Christoph Prieler, Martin Setnicka, BA MA MSc PhD, Robin Slupinski
The course deals with the following topics: - Perception of roles and functions in process digitization - Solution approaches for implementation in accounting and tax functions- Cloud ComputingTax - Tax Technology Solution - mass data analysis (VAT declaration tools, etc.), Tax ICS - Business Intelligence - AI Solutions - Bots
Practical work in relevant organisations
The course gives an overview of the following topics: - Basics of project management- Project order - Pre-project and post-project phase - Project environment analysis - Project organisation chart - Project structure plan - Milestones - Resource plan - Project controlling - Project risk analysis
The course gives an overview of the following topics: - Digital Project Management - Business Model Canvas - Scrum - Kanban - Design Thinking - Lean Start up
National and International Tax Law, conflict and negotiation techniques
Continuous assessment Case solutions, discussion, moot court, fictitious conflict and negotiation situations The course is held as a seminar. Students work on case studies from the areas of Corporate Tax Law, Group Tax Law and International Tax Law. Students design a presentation and take on the role of an affected party (e.g. taxpayer, tax administration). On the basis of practical case studies, accounting standards of the Austrian Commercial Code (UGB) are discussed and selected issues of Income and VAT Law, Transaction Taxes and other tax regulations (taking into account the Case Law of the Federal Fiscal Court (BFG), Administrative Court (VwGH) and European Court of Justice (ECJ)) are discussed. In the discussion, students also apply negotiation and problem-solving techniques to assert their position.
Impulse lecture, group work, workshop
Written and oral individual reflection as well as group reflection within the framework of the course Drafting and presenting a practical case from the professional internship
Continuous assessment Written and oral individual as well as group reflection within the course
Reflection on the practical implementation of theoretical teaching and learning contents Cooperation in teams and feedback Discussion on activities in professional practice
The course gives an overview of the following topics: - Recognition and understanding of processes - Business process management - Application and selection of process tools - Case studies of process implementation
- Getting to know the ACL user interface - Creating data definitions - Working with data fields - Important analysis functions (conversion, date, financial, logical and mathematical functions) - Important menu functions (classify, statistics, Benford, merge/mix files)
Final exam Practice, Test
The course deals with the following topics: - Evaluation of data and their interpretation - Basics of descriptive statistics
Special selected contents from Tax Law
Lecture, discussion, group work
The course deals with the following topics: - Evaluation of data and their visualization - Presentation and application of relevant IT software solutions
Number of teaching weeks18 per semester
TimesEvery 14 days, in blocks, Fri and Sat
Language of InstructionGerman
ElectivesSelection and participation according to available places. There may be separate selection procedures.
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.
University entrance examinations for one of the following university courses of study are recognized as admission requirements. The following subjects and examinations are defined by the University of Vienna and the Vienna University of Economics and Business respectively:
In individual cases, the decision on admission is at the discretion of the head of the degree program
Information for applicants with non-Austrian (school) certificates (PDF 145 KB)
Regulation for the admission of third country citizens (PDF 233 KB)
To apply you will require the following documents:
Please note! An early application gives you certain flexibility in the dates for your test and your application interview.
It is not possible to save incomplete online applications. You must complete your application in one session. Your application will be valid as soon as you upload all of the required documents and certificates. In the event that some documents (e.g. references) are not available at the time you apply, you may submit these later via email, mail or in person by no later than the start of the admission process.
The admission procedure consists of a written test and an interview with the admission committee.
Admission Committee: Dr. Friedrich Stanzel Mag. Roland Macho Gerda Apfelthaler, MA Susanne Kunst Wolfgang Medlitsch Yasemin Morkoc Michael Rychly Mag.a Sandra Schmalz Dr. Hannes Schuh Dr. Christian Sommer Dr. Anton Trauner Mag.a Sylvia Gutsjahr DDr. Marian Wakounig Georg Wlachojanis, MA Dr. Walter Ziegner
The deadline for the application committee meeting, admissions decision, waiting lists and cancellations is 7/1/2022.
If you have any questions regarding accessibility or if you have a specific need in the admission procedure due to an impairment, please contact Ursula Weilenmann for organizational reasons as early as possible at email@example.com.
Since we try to take into account individual needs due to disabilities when conducting the written admission test, we ask you to indicate in your online application to Weilenmann in which form you require support.
Your contact person in the department Gender & Diversity ManagementMag.a Ursula Weilenmannbarrierefrei@fh-campuswien.ac.athttp://www.fh-campuswien.ac.at/barrierefrei
Head Department Administration, Economics, Security, Politics, Head of Degree Program Tax Management Bachelor, Tax Management Master T: +43 1 606 68 firstname.lastname@example.org
We work closely with the Federal Ministry of Finance and with certified public accountant chambers, companies, universities, institutions and schools. This guarantees you contacts for internships, employment or participation in research and development. You can find information about our cooperation activities and much more at Campusnetzwerk. It's well worth visiting the site as it may direct you to a new job or interesting event held by our cooperation partners!
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