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The economical tax teachings are a subsection of the tax sciences and as part of the general management economics are regarded. It justifies neither its own function teachings (no own methodology, no own realization object) still another special industry teachings.
The investigation of the influence of the taxation on the business manipulation forms the emphasis of the research tasks. The task consists of it analyzing problem and questions, which result from the taxation for enterprises, and making transparency. In the center investigations are located, as the existing and/or possible future fiscal regulations affect economical circumstances, institutions and functions. The economical explanation and decision models are extended by the economical tax teachings by the fiscal component.
Chairs
In Germany there is economical tax teachings at the following universities of chairs for the subject:
- Technical university Aachen: Chair for management economics, esp. economical tax teachings and audit, Univ. - Professor Dr. Reinhold
- University of Augsburg: Chair for economical tax teachings, Professor Dr. Michael Heinhold
- University of Bamberg: Chair for operational tax teachings and audit, Professor Dr. P. Kupsch
- University of Bayreuth: Chair for economical tax teachings and audit, Professor Dr. Jochen Sigloch
- Free University of Berlin: Institut for economical test and tax teachings, Professor Dr. Jochen dog villages, Professor Dr. Klaus Ruhnke, Professor Dr. Eberhart Schult
- Humboldt university Berlin: Institut for economical tax teachings, Professor Dr. Lutz Haegert
- University of Bielefeld: Chair for management economics and tax teachings, Professor Dr. Rolf king
- Ruhr University Bochum: Chair for enterprise taxation, N.N.
- University of Bremen: Chair for general management economics, operational tax teachings and audit, Professor Dr. Franz Marx
- Technical University of Chemnitz: Chair for economical tax teachings and audit, Professor Dr. Klaus Henselmann
- University of Duisburg meal: Location Duisburg: Lehstuhl for economical tax teachings, Professor Dr. Volker Breithecker, location meal: Chair economical tax teachings, chair representative PD Dr. Thomas Egner
- University of Duesseldorf: Chair for management economics, in particular economical tax teachings, professor Dr. Guido
- University of Dortmund: Chair audit and enterprise taxation, Professor Dr. Matthias Wolz
- Technical university: Dresden chair for marketing and management especially audit and tax teachings, Professor Dr. Horst Mayer
- Catholic University of Chair for general BWL, Controlling and economical tax teachings, Professor Dr. Dr. Christiana Djanani
- University of attaining Nuremberg: Chair for BWL, especially tax teachings, Professor Dr. Wolfram Scheffler
- University of Frankfurt: Chair for economical tax teachings, Professor Dr. Winfried Mellwig
- European university Viadrina, Frankfurt (or): Chair for general management economics, in particular economical tax teachings and audit, Professor Dr. Stephan Kudert
- Albert Ludwig university Freiburg i.Br.: Economical seminar V - economical tax teachings, Professor Dr. Wolfgang Kessler
- University of pouring: Professur for management economics with the emphasis economical tax teachings, Professor Dr. Christoph Spengel
- University of grab forest: Chair for general management economics and calculation, revision and operational fiscal matters, Professor Dr. Bert fire-place ski
- Correspondence university Hagen: Chair for management economics, especially tax and examinations system, Professor Dr. Dieter snow hole
- Martin Luther university resound Wittenberg: Professur for management economics - economical tax teachings, Professor Dr. G. Kraft
- University of Hamburg: Institut for audit and fiscal matters, Professor Dr. S. Grotherr, Institut for foreign and international financial and fiscal matters, Professor Dr. Dietmar Wellisch, Stb.
- University of the German Federal Armed Forces Hamburg: Institut for economical tax teachings, Univ. - Professor Dr. oec. publication. Hans yokes Kleineidam
- University of Hanover: Chair for economical tax teachings, Professor Dr. Ralf Maiterth
- University of high home: Chair for economical tax teachings and examinations system, Professor Dr. Holger bald one
- Technical University of Ilmenau: Field of activity BWL/Steuerlehre examinations system, Professor Dr. stalk
- Friedrich Schiller university Jena: Chair for general management economics, economical tax teachings and audit, Professor Dr. K. - D. Koschmieder
- University of Kassel: Field of activity into management economics, in particular economical tax teachings, Professor Dr. Holger truck-break
- University to Cologne: Seminar for general management economics and economical tax teachings, Univ. - Professor Dr. Norbert Herzig
- University of Leipzig: Institut for business calculation and economical tax teachings, Professor Hans lozenge mountain
- University of Lueneburg: Chair for management economics esp. tax teachings and account system, Professor Dr. Ulrich
- University of Magdeburg: Chair management economics, in particular economical tax teachings, Professor Dr. Dirk gravel weather
- University of Mannheim: Chair for general management economics and economical tax teachings, Professor Dr. And writer, chair and seminar for general management economics, trust nature and economical tax teachings II, Professor Dr. Christoph Spengel (before times Professor Dr. Dr. h.c mult. Otto H. Jacobs)
- University of Mainz: Chair for general BWL and operational tax teachings, Univ. - Professor Dr. Roland Euler
- Philipps university Marburg: Chair for general management economics and economical tax teachings and examinations system, Professor Dr. Michael military home
- University of Munich: Chair for general management economics, economical tax teachings and tax law, Professor Dr. Dr. Manuel Theisen
- William university Institut for business calculation and - taxation, Professor Dr. Christoph Watrin
- University of Field of activity balance, tax and examinations system, Professor Dr. Michael Wosnitza
- University of Paderborn: Chair for management economics, in particular economical tax teachings, professor Dr. Caren Sureth
- University of Passau: Chair for management economics with emphasis economical tax teachings, Professor Dr. Klaus Dittmar Haase
- University of Regensburg: Chair for economical tax teachings, Professor Dr. Dirk Meyer Scharenberg
- University of Rostock: Chair for business calculation and - taxation, Professor Dr. Stefan
- University of the Saarland: Chair for management economics, in particular economical tax teachings, Univ. - Professor Dr. Heinz kiss muzzle
- University of victories: Chair for management economics II, economical tax teachings and examinations system, Univ. - Professor Dr. N. Krawitz
- University of Trier: Chair for economical tax teachings, Professor Dr. Matthias Lehmann
- University of Chair for management economics, especially economical tax teachings and audit, professor Dr. oec. publication. Franz W. Wagner
- University of peppering castle: Chair for management economics, Professor Dr. Wolfgang Freericks
In Austria there is economical tax teachings among other things at the following universities of chairs for the subject:
- Karl Franzens university Graz: Institut for tax teachings and accounting, Professor Dr. Rainer Niemann
- University of Innsbruck: Institut for revision, trust and account systems, Professor Dr. Corinna Treisch
- Johannes Kepler University of Linz: Institut for economical tax teachings, Professor Dr. Michael Tumpel
- School for economics Vienna: Institut for revision, trust and account system, department for economical tax teachings, Professor Dr. Eva Eberhartinger, LLM.