Elective courses
Credits

Description:
Public Finance theories on optimal taxation as a part of Governmental Accounting are a fundamental component of this course. Based on the contents taught, the students obtain a deep understanding of the workings of taxes. Students learn about the relevant interest conflicts of taxation and discuss them from an economic perspective. Upon successful completion of this course, students will be able to provide economically founded recommendations in order to develop and analyze taxation theory and policy instruments.

Literature:
see syllabus

Time & venue:
Lectures: Mondays, 16:00-18:00; FU Berlin, Garystr. 35-37, HFB/B Lecture Hall
Tutorials: Thursdays, 16:00-18:00; FU Berlin, Garystr. 21, Lecture Hall 105

Exam:
see syllabus

Guest Lecturer(s)

Pranvera Shehaj