Summer Course: The Economics of Tax Planning, Accounting Fraud, and Business Ethics

Participants get to know some fundamental principles of international tax law as well as the basic concepts of corporate tax planning. We show in how many different ways cross-border investments can be taxed and discuss the notions of tax avoidance, tax evasion/fraud, and “aggressive tax planning”. Theoretical concepts and political initiatives against aggressive tax planning are presented and evaluated.

In the second part of the course we show methods of aggressive financial reporting and demonstrate a significant accounting fraud using a case study (Wirecard). Using deontological and utilitarian accounting ethics approaches, we identify, analyze, and discuss selected ethical aspects of (aggressive) tax planning and financial reporting.

The course follows a hands-on teaching style. Every theoretical unit is accompanied by a case study to deepen the understanding of the concepts presented. Participants are expected to have a basic understanding of business taxation and financial accounting principles. No knowledge of specific national regulations is required.

All participants receive a certificate of attendance. A written exam (60 minutes) will be offered in the second week of the course. Students passing the exam receive an official transcript of 5 ECTS from the University of Wuerzburg.

We look forward to welcoming you in our course!

The summer school covers the followings topics:

• Why taxes matter: Tax influence on Investment and Financing Decisions
• Principles of international taxation -Taxation of cross-border investments
• Formula Apportionment, Destination Based Cash-flow Tax, OECD BEPS Initiative, Digital Levy
• Aggressive financial reporting and accounting fraud: Theory
• The Wirecard Case
• Ethical Aspects of Tax Planning and Financial Reporting

Organization:

• Due to the current pandemic, the summer school will be held online via the platform Zoom.
• Participants have to go through the full enrolment process of the University of Wuerzburg (no fees).

Contact: In case of administrative and technical questions: summerschool@wiwi.uni-wuerzburg.de

Contact: Questions related to the content of the course: steuerlehre@wiwi.uni-wuerzburg.de

For more information regarding the course and the application documents requested, click here.

Applications are open now via https://flip.wiwi.uni-wuerzburg.de/module-study

Application deadline: 20^th April

Application documents requested are:

• Transcript of records (regarding your current degree programme)
• Certificate of secondary school
• Short CV
• Copy of passport
• Application form (will be generated in the application process)

Attendance
Online

Posted on
22. March 2021

Start Date
18 July 2021

End Date
26 July 2021

Application Deadline
20 April 2021

Type
Summer schools