Profile

In the research the tax law is a priority of the department. The research approach aims to understand the tax code in its complexity and diversity. More-over, it has close links with the substantive private law, to which legal consequences it is connected. Even to the social law, there is a close relationship. At the same time, the tax law is an economical characterized law. His facts covering economic issues. Economic issues are interdependent and therefore structure the tax statute. The tax law research at the department takes this interdisciplinary overall context into account by methodically aligns the legal recovery thereafter. Axiologically the tax codes should be interpreted on the basis of principles, which are mainly deductive to gain from the superior law. In addition, is teleological the economic rationality of the tax law to fathom, to make when designing fertile or if the text of the standard concrete closes the legal policy demand. With the economic departments of Business Taxation and Auditing, Accounting and Finance and Public Finance, the University of Hohenheim is providing an excellent environment to light tax problems in an interdisciplinary way.

In addition, the departmental research extends to federal and state constitutional law, public finance law, currency law, and economic administrative law. Again, a teleologicalaxiological research approach is followed that is open to interdisciplinary influences and feels committed to the rationality of adjudication. Besides this legal theory and legal doctrine studies are conducted on the concept of persons and legal persons.