733325 Fiscal science with special consideration of agriculture

Semester hours
Lecturer (assistant)
Brauner, Peter
Offered in
Wintersemester 2022/23
Languages of instruction


The course works through key aspects of different pieces of legislation covering: Income tax, taxes and fiscal charges applying to agricultural and forest enterprises, valuation, real property tax, property/land acquisition tax, inheritance and capital transfer tax, federal tax regulations, VAT/sales tax. Practical examples are used to make it easier to understand the issues and points examined.

Objective (expected results of study and acquired competences)

The lectures aim to give students an overview of the most important areas of tax legislation, with special emphasis on agriculture. They are introduced to the structure of the individual tax laws, shown how these laws are linked together, and given basic advice on what to do when faced with specific tax problems.
You can find more details like the schedule or information about exams on the course-page in BOKUonline.