Aim of the module

Students get to know the basics of business taxation. They learn the legal framework of taxation, key issues of income taxation of individuals and firms, and the impact of taxes on domestic and cross-border activities of firms. The students acquire knowledge of the main tax principles and get insights into current research topics in taxation.

Contents

1. Basics in taxation
2. Income taxation of individuals
3. Domestic taxation of firms
4. Cross-border taxation of firms
5. Non-income taxes
6. Tax management and compliance cost