Income Tax Law
General Information
| Persons: | Prof. Dr. jur. Ulrich Palm |
| Course Type: | lecture with exercise |
| Cumulated ECTS: | 6 |
| Weekly hours per semester | 3 |
| Duration of module: | 1 semester |
| Frequency of offer: | each winter semester |
| Assessment: | written test |
Contents
Income tax burdens the income of natural persons according to the ability to pay principle. It is therefore the most important type of tax. Its understanding forms an indispensable basis for access to direct corporate taxes. The lecture "Income Tax Law" looks into the structures and principles of current income tax law. The different types of income, the dualism of profit and surplus income and the characteristics of the objective and subjective net principle are systematically presented. In an accompanying course, the content of the lecture is applied in practice based on relevant cases.
Literature
The lecture is mainly oriented on the textbook by Birk/Dessens/Tappe, Steuerrecht, C.F. Müller-Verlag Heidelberg, which is reprinted annually.
Further readings will be announced in the lecture.