Department

Profile: The institute studies tax law independently and critically. It contributes to its development by taking into consideration international economic and technological developments as well as research in related legal fields. This approach enables students to receive impartial university training. The institute represents a bridge between academics, students, tax administrators and tax consultants.

Teaching: The compulsory subject “tax and fiscal law” conveys an understanding of the fundamental principles of taxation as an instrument for public financing and redistribution. Students gain a solid insight into the Austrian tax law system with regard to European and international tax law. After passing “tax and fiscal law”, students are able to solve practical cases autonomously. In several in-depth courses, students learn to reflect and present legal arguments orally as well as in written form. After  completing a certain number of courses, students obtain a certificate attesting their high-level competence in tax law. In cooperation with the Austrian Chamber of Professional Accountants and Tax Advisors, the institute offers evening lectures for practitioners and students. Furthermore, it offers an accounting course for lawyers.

Research: The institute’s research focuses on fundamental tax law issues with the aim of providing independent analyses and orienting the development of tax law towards the common good. Given that comparative law and interdisciplinary work are crucial for good research, the institute of tax and fiscal law cooperates with institutions in other legal fields as well as economic and technical disciplines.

The institute’s main research foci are constitutional and European tax law issues, challenges for tax law arising from the increasing digitalisation and value added tax.