b_tax02_en

Tax Management

Bachelor, part-time

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.

Contact us

Contact us!

Susanne Kunst
Mag.a Sandra Schmalz, BSc
Nadja Frömel, BA
Favoritenstraße 226, A.1.12
1100 Vienna
T: +43 1 606 68 77-3700
F: +43 1 606 68 77-3809
taxmanagement@fh-campuswien.ac.at

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

Stay up to date

Stay up to date!

Duration of course
6 Semester
Final degree
Bachelor of Arts in Business (BA)
50Study places
180ECTS
Organisational form
part-time

Application period for academic year 2018/19

1st April to 20th June 2018

tuition fee / semester:

€ 363,36*

+ ÖH premium + contribution**

 

* Tuition fees for students from third countries € 727 per semester

 

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

What you can offer

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.

What we offer you

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 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

Grundstudium

Lecture SWS ECTS
Basic Knowledge of English ILV

Basic Knowledge of English 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 topics

This 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

3.5 SWS
6 ECTS

Lecture contents

general Substantive Tax Law
Income Tax
Corporate Income Tax
VAT
Further charges

Assessment methods

final exam

Teaching methods

lecture

Language

German

3.5 6
Introduction to Procedural Law 1 VO

Introduction to Procedural Law 1 VO

Lector: OR 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 Authority VO

Basics of the Austrian Tax Authority 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
EC Legal Basis VO

EC Legal Basis 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
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: Manfred Krumpl, MA, Beate Krumpl, BA

0 SWS
0 ECTS
0 0
voluntary course: Introduction to Procedural Law VO

voluntary course: Introduction to Procedural Law VO

Lector: OR 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

Grundstudium

Lecture SWS ECTS
Basics of Employment & Labour Law VO

Basics of Employment & Labour Law VO

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

2 SWS
3 ECTS

Lecture contents

> labour law
> social law
> public services law
> types of public employment
> contents of the contract of employment
> rights and obligations in the contract of employment
> collective agreement / company agreement / staff council

Assessment methods

short presentation and short exam

Teaching methods

lecture / groupworkshort presentation

Language

German

2 3
Introduction to EC Customs Law VO

Introduction to EC Customs Law VO

Lector: Dr. Reinhard Schelch

1 SWS
1 ECTS

Lecture contents

Introduction of the Austrian customs and excise authority

Assessment methods

Multiple choice test

Teaching methods

lecture with practical exercises

Language

German

1 1
Introduction to Criminal Law for Fiscal Offences VO

Introduction to Criminal Law for Fiscal Offences 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

Lecture

1 1
Introduction to Tax Law 2 VO

Introduction to Tax Law 2 VO

Lector: Manfred Krumpl, MA

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: OR 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. Alexander Barta

2 SWS
3 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

Assessment methods

final examination

Teaching methods

lecture

Language

German

2 3
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

final examination

Teaching methods

lecture

Language

German

2 3
Practical Experience PR

Practical Experience PR

0 SWS
14 ECTS

Lecture contents

Students practice a subject-specific activity in the field of taxation and customs. The concrete procedure for the execution of the internship is carried out with the management of each internship, where the student is active. The professional orientation of the internship must be assigned to the contents of study.

Assessment methods

Practical / constructive permanent performance monitoring and documentation

Teaching methods

internship

Language

German

0 14
Reflections on Practical Experience SE

Reflections on Practical Experience SE

Lector: Mag. (FH) Alexandra Tschögl, MA, Georg Wlachojanis, 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
voluntary course: Single Market and EU Directives VO 0 0
voluntary course: Introduction to Criminal Law for Fiscal Offences VO 0 0
voluntary course: Introduction to Tax Law VO 0 0
voluntary course: Introduction to Procedural Law VO

voluntary course: Introduction to Procedural Law VO

Lector: OR Markus Scheiblauer, BA MA

0 SWS
0 ECTS

Lecture contents

.

Assessment methods

.

Teaching methods

.

Language

German

0 0
voluntary course: Basics of Civil Law VO 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 0 0
voluntary course: Basics of Sales Tax, Mag. Schellmann VO 0 0
voluntary course: Reading, understanding and interpreting of financial statements VO

voluntary course: Reading, understanding and interpreting of financial statements VO

Lector: Robert Vojta, MA

0 SWS
0 ECTS

Language

German

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: Dipl.oec. Anke Wittig

0 SWS
0 ECTS

Lecture contents

The workshops are complementary to the course "Basic Accounting".
Emphasis is placed on a simple introduction of the income statement, balance sheet and cash flow statement. Special focus lies on VAT, discounts, inventories, accrued liabilities.

Assessment methods

none

Teaching methods

Workshop

Language

German

0 0
voluntary course: Reorganization Tax VO 0 0

Grundstudium

Lecture SWS ECTS
Tax Claims, Authorities and Office Hours ILV

Tax Claims, Authorities and Office Hours ILV

Lector: KR Hannes Mitterer, OR 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: Markus Patloch-Kofer, MSc, Mag. Reinhard Reschny, Mag. Helga Rohner, Mag. Dr. Barbara Schallmeiner

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 Determination, Withholding Tax ILV

Profit and Surplus Determination, 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
>Special Private Laws
> Basics of Corporate Law
> Basics of Company Law

Assessment methods

lecture-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: Mag.a Birgit Kriegner, 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 associations
Queries in the land register
Queries in Ediktsdatei

Assessment methods

lecture-immanent examination character

Teaching methods

Tutorial

Language

German

2 2
Statistics I ILV

Statistics I 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
VAT in General I ILV

VAT in General 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 Diploma Thesis I ILV

How to write a Diploma Thesis I 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

Grundstudium

Lecture SWS ECTS
Collection of Tax ILV

Collection of Tax ILV

Lector: KR Hannes Mitterer, OR 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: Dr. Adebiola Bayer, Peter Dworzak, MA, Mag. Maria Hopfenwieser-Molzer, Renate Macho, BA, OR Markus Scheiblauer, BA MA, Mag. Michael Schwarzinger, Friedrich Staudinger, BA, Beatrix Stieber, MA, Georg Wlachojanis, MA

2 SWS
4 ECTS

Lecture contents

> current problems and issues concerning Income Tax Law
> preparation of the 1st Bachelor´s 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 in
o tax laws
o tax regulations
o remissions of the Federal Ministry of Finance
o 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: Wolfgang Ginzel

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: Mag. Alexander Barta, Dr. Barbara Redlein

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: Mag.a Birgit Kriegner, Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, Mag. Petra Zinn-Zinnenburg

1 SWS
1 ECTS

Lecture contents

Basics of conflict management
Typology of conflicts
Distinction between social conflicts and differences
Impairment of perception through deformation of feeling and thinking
Conflict-related behavioral tendencies
Drama-Triangle and conflict dynamics
Escalation levels and de-escalation techniques
Models of conflict resolution
Basics of mediation and its various stages

Assessment methods

see above

Teaching methods

ILV

Language

German

1 1
VAT Cases in Practice SE

VAT Cases in Practice 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

Problem-Solving Techniques ILV

Lector: Mag.a Birgit Kriegner, Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, Mag. Petra Zinn-Zinnenburg

1 SWS
1 ECTS

Lecture contents

* Insight into the basics of cognitive science
* Constructivist epistemology and systems thinking
* Importance of meta-cognition in problem-solving situations
* Levels of Listening
* Overview of selected systemic holistic methods of problem solving
* 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
Reorganization Tax VO

Reorganization Tax VO

Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser

2 SWS
4 ECTS

Lecture contents

> introduction into "reorganization tax"

Assessment methods

final exam

Teaching methods

lecture

Language

German

2 4
VAT in General II ILV

VAT in General II ILV

Lector: Mag. Andreas Feckter, Mag. Robert Pernegger

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: 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

Grundstudium

Lecture SWS ECTS
Tax Collection and Legal Protection ILV

Tax Collection and Legal Protection ILV

Lector: KR Hannes Mitterer, OR 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 2 3
Recognition of the Decision-Relevant Facts ILV

Recognition of the Decision-Relevant Facts ILV

Lector: Dr. Hans Blasina, Mag. Andreas Kallina

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 1 2
Case Studies Income Tax SE

Case Studies Income Tax SE

Lector: Mag. Maria Hopfenwieser-Molzer, Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, Mag. Martin Schwaiger, Markus Stachna, BA MA, Mag. Rupert Wiesinger

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 Tax Cases SE

Cross-Border Tax Cases SE

Lector: Mag. Andreas Feckter, Mag. Lorenz Genser, Rat, 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 Metrics ILV

Basics of Business Management Metrics ILV

Lector: Gerda Apfelthaler, MA, Robert Vojta, MA

2 SWS
2 ECTS

Lecture contents

> determining basics for key indicator analysis
> using accounting standards of the UGB for information processing and- analysis
> functions of key indicators (decision-making role, control function)
> determining and interpreting key indicators, especially performance indicators (EBIT, trade 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)
key indicators of capital structure ( equity-, borrowing quota, debt-equity ratio)
key indicators of turn over rate ( stock turn over rate, creditor turn over rate, debtors turn over rate, capital turn over rate)

Assessment methods

final exam

Teaching methods

ILV

Language

German

2 2
Integrated case studies based on the Austrian Commercial Code and Tax Law UE

Integrated case studies based on the Austrian Commercial Code and Tax Law UE

Lector: FH-Prof. Dr. Dieter Christian, 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: Mag.a rer. nat. Kathrin Gruber, Mag. Radoslaw Karpienko, 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: Mag. Stefan Haas, Hon.-Prof. Dr. Helmut Loukota

2 SWS
4 ECTS

Lecture contents

> OECD- Transfer Pricing Guidelines
methods selection, methods application, benchmarking
documentation requirements (national, OECD, EU- Masterfile concept)
adjustments of profits national/international
corresponding 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
Administrative Authorities in Austria SE

Administrative Authorities 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
How to write a Diploma Thesis II SE

How to write a Diploma Thesis II SE

Lector: Mag. (FH) Ulrike Danzmayr, Ing. Mag.(FH) Gottfried Hennig

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

Grundstudium

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, Mag. Norbert Haferl, Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, Mag. Josef Christian Kormesser, Michael Reither, MA, Mag. Bernhard Renner, Mag. Florian Rosenberger, OR Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus St

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, Mag. Norbert Haferl, Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, Mag. Josef Christian Kormesser, Michael Reither, MA, Mag. Bernhard Renner, Mag. Florian Rosenberger, OR Markus Scheiblauer, BA MA, Mag. Martin Schwaiger, Markus St

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: KR Hannes Mitterer

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: Mag.iur. Wolfgang Leitgeb

2 SWS
4 ECTS

Lecture contents

Selected chapters of national VAT law
Selected chapters of the internal market
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 Sales Tax 2 (Bachelor 2) SE

Case Studies of Sales Tax 2 (Bachelor 2) SE

Lector: Mag.iur. Wolfgang Leitgeb

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: KR Hannes Mitterer

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. Lisa Mandl, MAS, Dr. Friedrich Stanzel

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 2 2
Project Management ILV

Project Management ILV

Lector: Mag. Dr. Andreas Berger, MBA, Mag. (FH) Ulrike Danzmayr, Mag. Dr. Dagmar Adelheid Zuchi

1 SWS
2 ECTS

Lecture contents

> Basics of project management
> Project concept and roles in the project
> Project Documentation
> Quality and risk management in projects
> Project analysis
> Project Marketing
> Development of a project from the own work environment
> Project Definition
> Project organization
> Project environment
> Project Completion

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)
> Generate reports with ACL

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. Andrea Ebner, Mag. Lorenz Genser, Rat, Mag. Alexandra Graf, OR 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: Mag.a Birgit Kriegner, Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, 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

lecture-immanent examination character

Teaching methods

ILV

Language

German

1.5 2
Professional English - II (advanced) ILV

Professional English - II (advanced) ILV

Lector: 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

Semester dates
Winter semester: 16th September 2016 to 28th January 2017
Summer semester: 17th February to 24th June 2017

Number of teaching weeks
18 per semester

Times
Every 14 days, in blocks, Fri. and Sat.

Language of Instruction
German


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 administration
  • Certified public accountant chambers
  • Large company accounting departments
  • EU institutions and international organizations
  • Local authorities and their subsidiaries
  • Companies and interest groups

Master's degree program

Tax Management

Master, part-time

more

Admission

Admission requirements

  • Higher education entrance qualification:

    • School leaving certificate from a secondary school or a secondary technical school.
    • Secondary school vocational certificate (Berufsreifeprüfung)
    • Equivalent certificate from abroad

Equivalence 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 citizens: Info sheet (PDF)

Application

To apply you will require the following documents:

  • Birth certificate
  • Proof of citizenship
  • Proof of residence
  • 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.

The selection process

The selection process consists of a written test and an interview with the selection committee.

Selection Committee:
Dr. Friedrich Stanzel
Mag. Roland Macho
Mag.a Sylvia Trinkl
Dr. 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

  • Aim
    The aim is to ensure places are offered to those persons who complete the multi-level selection process with the best results. The tests are designed to assess the skills needed for a candidate's chosen profession.
  • Process
    The written selection 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 selection test will be invited to an selection interview, the second stage of the selection process. The selection interview will provide a first impression of your personal aptitude. This includes professional motivation, an understanding of the profession, performance, problem-solving and a capacity for careful consideration. Points are assigned to each section of the test.
  • Criteria
    The criteria for acceptance are based solely on performance. The geographical origin of the candidate has no influence on the selection decision. The admission requirements must be met in all cases.

    The selection 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 selection process are documented in a transparent and verifiable manner.

Secretary's office

Susanne Kunst
Mag.a Sandra Schmalz, BSc
Nadja Frömel, BA
Favoritenstraße 226, A.1.12
1100 Vienna
T: +43 1 606 68 77-3700
F: +43 1 606 68 77-3809
taxmanagement@fh-campuswien.ac.at

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

Teaching staff and research staff


Cooperations and Campusnetzwerk

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!

Campusnetzwerk