Business taxation is part of decision-oriented business administration. Students should be enabled to understand the inherent system of tax law and be able to apply it. This is a prerequisite for the more advanced learning objective of understanding the mechanisms that lead to the various effects of tax regulations on the business decisions of rational economic actors. Only this understanding enables graduates to critically question developments in tax policy. In addition to the knowledge of tax law that is to be consolidated and deepened in practical work, it is also a prerequisite for providing sound advice to taxpayers.

Basic knowledge of tax law and business taxation is offered in the Bachelor's programme in Economics. In the Master's programme in Accounting and Corporate Management, students can study legal form selection and change, the basics of international tax law, and issues and methods of tax planning in the specialisation ‘Business Taxation’. The module ‘Tax Balance Sheet and Valuation’ is compulsory. Case studies ensure a fundamental knowledge of income tax law, while projects serve to deepen research interests. Lectures on tax law and value added tax round off the programme. In the seminar and project area, the professorship offers the opportunity to engage with consulting firms that are actively involved in the project offerings.