Decisions in enterprises are often clearly influenced by taxation. Especially due to the ongoing international orientation of enterprises within the last years together with different national taxation concepts substantial tax planing and tax reform options are revealing. Taxation on company level has considerably gained importance for entrepreneurial decisions of all kind (especially location, investing and financing decisions). Against this background stands, besides transfering basics of national and interntional tax law, the critical investigation of tax impacts on economic decisions in the focus of research as well as the teaching concept of the Chair of Business Administration, esp. Business Taxation.

The working focus of the chair concerning quantitative economic analysis of the impact of tax law and reformation proposals on entrepreneurial decisions lies in the area of conflict between international competitive research, the requirements of corporate practices and politics. Particular meaning ist notably entitled to international tax planing and analysis of tax impact at risk.

Subject for the economic ananlysis arre real and ideal-typical tax regulations including intertemporal effects and possible special transitional problems with system chanceovers. Besides theoretical work to legal form, location, capital structure and investment decisions empirical work and simulations also find access to the contemporary research.