Excellent Achievements
Since 2017, the Styrian Association of Tax Advisors and Auditors (VSSW) has been awarding its research prize to the authors of the best dissertations and diploma or master's theses of the year in the fields of tax law and tax theory, corporate and commercial law, and corporate accounting and auditing.
2023
Dissertations
New Intermediaries in European Value Added Tax: Services in the Platform Economy as a Case Study
Lily Zechner (Professor Ehrke-Rabel)
Diploma Theses
The VAT treatment of health care professionals
Dominik Stenitzer (Professor Ehrke-Rabel)
2022
Dissertations
Taxation as foundation for democracy and the constitutional state
Martin Sumper (Professor Ehrke-Rabel)
Diploma Theses
Usufruct over real estate and capital shares from income and sales tax juridical view
Manuel Ploner (Professor Ehrke-Rabel)
Special obligations for internet platforms with regard to value added tax enforcement
Albert Steiner (Professor Ehrke-Rabel)
2021
Dissertations
Horizontal Monitoring, Legal Certainty and Game Theory in Tax Law
René Wind (Professor Ehrke-Rabel)
Diploma Thesis
The EU-Meldepflichtgesetz and dealing with aggressive tax planning
Nora Scheier (Professor Ehrke-Rabel)
The fiscal treatment of virtual currencies on the example of bitcoin
Sarah Domes-Hohl (Professor Ehrke-Rabel)
2019/20
Dissertations
Formalities in European VAT law
Marcus Schinnerl (Professor Ehrke-Rabel)
Horizontal Monitoring, Legal Certainty and Game Theory in Tax Law
René Wind (Professor Ehrke-Rabel)
2018/19
Dissertations
International cooperation of tax authorities in the conflict between the protection of secrecy and public tax interest. An analysis in the field of direct taxation
Sandra Tauß-Grill (Professor Ehrke-Rabel)
Formalities in European VAT law
Marcus Schinnerl (Professor Ehrke-Rabel)
Diploma Theses
The tax classification of ICO's (on the example of three ICO's)
Antonio Lukic (Professor Ehrke-Rabel)
Taxation of Transfer of Assets Abroad. An Analysis Against the Background of the European Union's Legal Requirements
Claudia Schönhart (Professor Ehrke-Rabel)
Dividend vs. share buyback - a comparison of the taxation of capital growth in Austria and Germany
Viktoria Steffen (Professor Ehrke-Rabel)
2017/18
Dissertations
The distinction between simulated and circumventing transaction in tax law. An analysis based on civil law
Anna-Maria Anderwald (Professor Ehrke-Rabel)
Diploma Theses
The characteristics of tax fraud against the background of its tie to the substantive tax law
Johannes Gruber (Professor Ehrke-Rabel)
Land Transfer Tax in Case of Shareholder Changes: a Tool for Anti-Abuse Measures?
Martina Wölbitsch (Professor Ehrke-Rabel)
2016/17
Dissertations
The VAT frame conditions of chain transactions
Richard Kettisch (Professor Ehrke-Rabel)
Dimploma Theses
Taxation of Sharing Economy
Gudrun Sicher (Professor Ehrke-Rabel)
2015/16
Dissertations
Binding effect of decrees in tax law
Wiebke Kornelia Peperkorn (Professor Ehrke-Rabel)
Dimploma Theses
The taxation of prize competitions
Martin Sumper (Professor Ehrke-Rabel)
Die Rechtswissenschaftliche Fakultät der Universität Graz ehrt jährlich die exzellenten Leistungen im Rahmen des Studiums. Im Rahmen der Best of REWI Awards werden auch die Verfasser:innen der besten Dissertationen in einem Festakt geehrt und erhalten Urkunden und Preise. Sie werden ebenfalls in das Ehrenbuch der Fakultät aufgenommen.
2022/23
Mag. Dr. Lily Zechner: Neue Intermediäre im Umsatzsteuerrecht am Beispiel von Dienstleistungen in der Plattformökonomie
2020/21
Mag. Dr. Martin Udo Sumper: Besteuerung als Grundlage für Demokratie und Rechtsstaat
2019/20
Mag. Dr. René Manuel Wind, MSc Bakk.: Begleitende Kontrolle, Rechtssicherheit und Spieltheorie im Steuerrecht
2018/19
Mag. Dr. Sandra Tauß-Grill: Internationale Abgabenbehördenkooperation im Spannungsfeld zwischen Geheimnisschutz und öffentlichem Besteuerungsinteresse. Eine Untersuchung im Bereich der direkten Steuern
2016/17
Mag. Dr. Anna-Maria Anderwald: Die Abgrenzung zwischen Schein- und Umgehungs-geschäft im Steuerrecht. Eine Analyse vor dem Hintergrund des Zivilrechts