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Master's programmes

Finance, Accounting, and Taxation

0334f_MA120

  • Optimal Taxation

    0353cA1.4

    learning objectives:
     Students will have a deeper understanding of how taxes work and of the conflicting objectives of taxation within which national and international tax policy takes place. They are in possession of the tax-theoretical methodological tools to be able to participate in tax-theoretical and tax-policy discourses in a qualified manner, to assess tax-policy proposals or to develop such proposals.

    course content:
     Economic foundations of taxation, such as optimal tax theory, tax incidence analysis, additional burden of taxation, tax design and tax reform, trade-off between efficiency and distribution, theory of taxation of externalities.

    language of instruction:
     English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every other semester

    close
    • 10173501 Lecture
      Optimal Taxation (V) (Pranvera Shehaj)
      Schedule: Mo 16:00-18:00 (Class starts on: 2024-04-15)
      Location: HFB/B Hörsaal (Garystr. 35-37)
    • 10173502 Practice seminar
      Optimal Taxation (Ü) (Pranvera Shehaj)
      Schedule: Do 16:00-18:00 (Class starts on: 2024-04-18)
      Location: Hs 105 Hörsaal (Garystr. 21)

  • International Public Economics

    0353cA1.5

    learning objectives:
     Students are familiar with the economic analysis of tax policy decisions in the context of open economies, national and international institutions, internationally operating firms and internationally mobile factors of production. They are able to apply different economic methods and models to various fiscal policy issues, in particular with regard to European integration, globalization issues, strategic aspects of tax competition and trade policy, and to derive fiscal policy recommendations from them. They can identify international tax conflicts, analyze their impact and develop reform options.

    course content:
     Fiscal models of international interdependence of economies, including federalism, strategic aspects of taxation with respect to tax competition, tax coordination and tax harmonization, economics of international negotiations, international aspects of consumption and factor income taxation, customs and trade policy issues, international aspects of resource taxation, international public goods.

    language of instruction:
     English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every other semester

    close
    • 10173601 Lecture
      International Public Economics (V) (Kai Andreas Konrad)
      Schedule: Mo 10:00-14:00 (Class starts on: 2024-04-15)
      Location: Hs 106 Hörsaal (Garystr. 21)
    • 10173602 Practice seminar
      International Public Economics (Ü) (Tom Günther, Kai Andreas Konrad)
      Schedule: Mi 14:00-16:00, Do 14:00-16:00 (Class starts on: 2024-04-17)
      Location: Hs 103 Hörsaal (Garystr. 21)

  • Advanced Seminar in Financial Accounting and Auditing

    0334fA2.2
    • 10152415 Advanced seminar
      Seminar in Financial Accounting and Auditing (S) (Klaus Ruhnke, Yasin Bayram, Michael Dillhage)
      Schedule: Termine siehe LV-Details (Class starts on: 2024-04-19)
      Location: 013 Seminarraum UG, 15.7.24: Seminar bei der Eckert & Ziegler AG in Berlin-Buch

  • Advanced Seminar in Managerial Accounting

    0334fA2.3

  • Advanced Seminar in Tax Accouting

    0334fA2.4
    • 10150315 Advanced seminar
      Seminar in Tax Accounting (S) (Jochen Hundsdoerfer)
      Schedule: Di 10:00-13:00 (Class starts on: 2024-04-16)
      Location: 013 Seminarraum UG (Thielallee 73)
    • 10150515 Advanced seminar
      Seminar in Tax Accounting (S) (Jochen Hundsdoerfer)
      Schedule: Fr 21.06. 09:00-18:00 (Class starts on: 2024-06-21)
      Location: K 005 Seminarraum UG (Garystr. 21)

  • Discounted Cash Flow Methods

    0334fA4.1
    • 10152301 Lecture
      Discounted Cash Flow Methods (V) (András Löffler)
      Schedule: Do 14:00-15:00 (Class starts on: 2024-04-18)
      Location: Do Hs 102 Hörsaal (Garystr. 21), Do Hs 106 Hörsaal (Garystr. 21), Fr Hs 106 Hörsaal (Garystr. 21)
    • 10152306 Seminar-style instruction
      Discounted Cash Flow Methods (SU) (András Löffler)
      Schedule: Do 15:00-16:00 (Class starts on: 2024-04-18)
      Location: Do Hs 102 Hörsaal (Garystr. 21), Do Hs 106 Hörsaal (Garystr. 21)

  • Special Topics in Finance

    0334fA4.3

  • Auditing

    0334fA5.2
    • 10152201 Lecture
      Auditing (V) (Klaus Ruhnke)
      Schedule: Mo 08:00-10:00 (Class starts on: 2024-04-15)
      Location: Hs 108 Hörsaal (Garystr. 21)
    • 10152206 Seminar-style instruction
      Auditing (SU) (Klaus Ruhnke)
      Schedule: Mo 12:00-14:00 (Class starts on: 2024-04-15)
      Location: Hs 108 Hörsaal (Garystr. 21)

  • Special Topics in Financial Accounting and Auditing

    0334fA5.7

  • Special Topics in Managerial Accounting

    0334fA6.5

  • International Business Tax Planning

    0334fA7.2

  • VAT and Tax Analytics

    0334fA7.5
    • 10151701 Lecture
      Tax Analytics (V) (Roberta Grottini)
      Schedule: Termine siehe LV-Details (Class starts on: 2024-06-03)
      Location: HFB/K III Konferenzraum (Garystr. 35-37)
    • 10151706 Seminar-style instruction
      Tax Analytics (SU) (Roberta Grottini)
      Schedule: Termine siehe LV-Details (Class starts on: 2024-06-03)
      Location: HFB/K III Konferenzraum (Garystr. 35-37)

  • Reorganization and Bankruptcy Law

    0334fA8.1
    • 10150001 Lecture
      Reorganization and Insolvency Law (V) (Astrid Lauterwein, Christoph Schulte-Kaubrügger, Florian Brügel)
      Schedule: Fr 11:00-13:00 (Class starts on: 2024-04-19)
      Location: Hs 106 Hörsaal (Garystr. 21)
    • 10150006 Seminar-style instruction
      Reorganization and Insolvency Law (SU) (Astrid Lauterwein, Christoph Schulte-Kaubrügger, Florian Brügel)
      Schedule: Fr 13:00-15:00 (Class starts on: 2024-04-19)
      Location: Hs 106 Hörsaal (Garystr. 21)

  • Einführung in die Ökonometrie (Introduction to Econometrics)

    0171dB2.1

    learning objectives:
     Students learn to quantify and verify economic behavioral equations using statistical methods and observational data. They learn to describe and apply the basic methods of regression analysis including testing parameters. Through a trained understanding of econometric models, they can also identify the effects of deviating or violating models on estimates and regression parameter tests and develop appropriate strategic solutions. By including a practical computational exercise, students learn to perform regression analyses by themselves and interpret the results appropriately. Another important objective is to use student diversity as a resource and make a conscious effort to include it in the students’ daily life.

    course content:
     Fundamental methods of econometrics, for example: The classical linear regression model, parameter estimation with the least squares method, confidence ranges and parameter tests, modeling structural breaks and season, heteroscedasticity, and autocorrelation of residuals.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10121201 Lecture
      Introduction to Econometrics (V) (Dieter Nautz)
      Schedule: Mo 10:00-12:00 (Class starts on: 2024-04-15)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10121226 Methods Tutorial
      Introduction to Econometrics (Ü1) (Michael Tran Xuan)
      Schedule: Di 12:00-14:00 (Class starts on: 2024-04-16)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10121202 Practice seminar
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Mi 10:00-12:00 (Class starts on: 2024-04-17)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202a Practice seminar
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Mi 12:00-14:00 (Class starts on: 2024-04-17)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202b Practice seminar
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Do 10:00-12:00 (Class starts on: 2024-04-18)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202c Practice seminar
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Do 12:00-14:00 (Class starts on: 2024-04-18)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202d Practice seminar Cancelled
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Fr 12:00-14:00 (Class starts on: 2024-04-19)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202e Practice seminar Cancelled
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Fr 10:00-12:00 (Class starts on: 2024-04-19)
      Location: K 006b PC-Pool 2 (Garystr. 21)

  • Modules w/o courses in this semester

    34 Modules
    • International Financial Reporting 0334fA1.1
    • Performance Measurement and Incentives 0334fA1.2
    • Tax Effects 0334fA1.3
    • Research Methods in FACTS 0334fA1.4
    • Valuation of Derivatives 0334fA1.5
    • Capital Market Theory 0334fA1.6
    • Microeconomic Analysis 0258eA1.1
    • Economics of the Welfare State 0353cA1.2
    • Advanced Seminar in Finance 0334fA2.1
    • Corporate Law 0334fA3.1
    • General Tax Law 0334fA3.2
    • Business and Environmental Offenses in Criminal Law 0334fA3.3
    • Accounting Tax Law and Corporate Tax Law 0334fA3.4
    • The German Constitution (Grundgesetz) - References to European Law and Public International Law 0334fA3.5
    • Brownian Motion in the Theory of Finance 0334fA4.2
    • Applied Topics in Finance 0334fA4.4
    • International Financial Reporting (for international students) 0334fA5.1
    • Financial Audits in Practice 0334fA5.3
    • Accounting-Based Stock Valuation 0334fA5.4
    • Accounting of Financial Instruments 0334fA5.5
    • Applied Topics in Accounting and Auditing 0334fA5.6
    • Performance Measurement and Incentives (for international students) 0334fA6.1
    • Rational Decision-Making in Managerial Accounting 0334fA6.2
    • Financial Analysis and Company Valuation 0334fA6.3
    • Applied Topics in Managerial Accounting 0334fA6.4
    • Tax Effects 0334fA7.1
    • Special Topics in Tax Accounting 0334fA7.3
    • Applied Topics in Business Administration and Taxation 0334fA7.4
    • Tax Planning for Corporate Succession 0334fA7.6
    • Mergers & Acquisitions and Taxes 0334fA7.7
    • Selected Legal Issues 0334fA8.2
    • The Economic Principles of Capital Markets Law 0334fA8.3
    • Einführung in die Mikroökonometrie (Introduction to Microeconometrics) 0171dB2.4
    • Econometric Analysis 0258eA1.3
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