Universität Wien

040019 SE Bachelor Seminar (incl. Bachelor´s Paper) (2022S)

Steuern

8.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work
MIXED

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 24 participants
Language: German

Lecturers

Classes (iCal) - next class is marked with N

This course will be held exclusively in German.

The course will be held both online (preliminary meeting on 01.03.2022 and midterm exam on 22.03.2022) and in attendance (seminar unit "introduction to legal research and scientific writing in tax law" on 16.03.2022 and presentations in June) at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna. Should the health situation require it, the course will continue in hybrid form (with participation of small groups on site and with transmission via livestream).

Overview of the individual dates:
-) Preliminary meeting: Tuesday, 01.03.2022, 09-10:00 a.m., digital
-) Mandatory session: Introduction to legal research and scientific writing in tax law Wednesday, 16.03.2022, 03.00 – 06:15h p.m. lecture room 6 Oskar-Morgenstern-Platz 1 1.Stock 01.634
-) Midterm exam “Introduction to legal research and scientific writing in tax law" Tuesday, 22.03.2022 09:45-11:15 a.m., digital (45 minutes)
-) Topic assignment via Moodle: Friday 25.03.2022, starting at 09:00 a.m. via Moodle
-) Submission of dispositions: Friday 08.04.2022, 09:00 a.m. via Moodle
-) Individual feedback regarding the disposition: Until Monday, 25.04.2022
-) 1. Submission of the Bachelor’s thesis incl. plagiarism check Friday, 03.06.2022, 09:00 a.m. via Moodle
-) Individual feedback regarding the Bachelor’s thesis: Until Monday, 13.06.2022
-) Upload of presentation materials (PPT slides) + short summary of results for the other seminar participants (handout) + question to the other participants Friday, 17.06.2022, 09:00 a.m. via Moodle
-) Presentation and discussion of the cases (incl. Participation questions): Monday 20.06.2022 08:00 a.m.-04:30 p.m. seminar room 16 Oskar-Morgenstern-Platz 1 3.floor 03.503 and Tuesday 21.06.2022 08:00 a.m. - 04:30 p.m lecture room 10 Oskar-Morgenstern-Platz 1 2nd floor 02.503, lecture room 15 Oskar-Morgenstern-Platz 1 2nd floor 02.303
-) Final submission of the Bachelor’s thesis incl. plagiarism check: Friday 01.07.2022, 09:00 a.m. via Moodle

  • Tuesday 01.03. 09:00 - 10:00 Digital (Kickoff Class)
  • Wednesday 16.03. 15:00 - 18:15 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Tuesday 22.03. 09:45 - 11:15 Digital
  • Monday 20.06. 08:00 - 16:30 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock

Information

Aims, contents and method of the course

Writing a bachelor's thesis in the field of tax law.

In terms of content, the seminar deals with special issues of tax law. This year's general topic is "The eco-social tax reform and other social, climate and environmental policy measures in tax law".

The seminar itself is divided into 4 phases:
1. Introductory phase, in which you will be familiarized with the basics of legal scientific work and writing. This includes the seminar unit " Introduction to legal research and scientific writing in tax law " and the corresponding midterm exam.
2. Preparation phase, in which you familiarize yourself with the topic of your paper, identify the areas of law and problems, and at the end of which is the submission of the disposition.
3. Writing phase, in which the work is to be written.
4. Presentation of the work.
Between phases 2 and 3, as well as 3 and 4, a feedback loop is inserted, in which you receive comprehensive feedback on your work.

Since writing a legal paper means uncharted territory for many, it is essential to familiarize yourself with the methodological tools right at the beginning of the seminar and to address the specifics of scientific writing in law, especially in tax law. The seminar unit "Introduction to legal research and scientific writing in tax law" will therefore provide you with the basics. The seminar unit will take place on Wednesday, 16.03.2022 from 03:00 - 06:15 p.m. in lecture room 6, Oskar-Morgenstern-Platz 1.Stock 01.634 and is mandatory for all seminar participants.

Required reading in preparation for the seminar: Peter Bydlinski, Grundzüge der juristischen Methodenlehre, 3rd edition 2018 (151 pages; ISBN-10: 3825249751; ISBN-13:978-3825249755)

On Tuesday, 22.03.2022 from 09:45 - 11:15 a.m. there will be a midterm exam on the contents of the seminar unit "Introduction to legal research and scientific writing in tax law", which is obligatory for all participants of the seminar. The exam lasts 45 minutes, takes place online and counts towards the final grade. A maximum of 10 points can be achieved, which corresponds to a weighting of 16.7% of the overall grade.

Assessment and permitted materials

The performance assessment is made by awarding a maximum of 60 points in total.
• Midterm exam Introduction to legal research and scientific writing in tax law to the extent of a maximum of 10 points (corresponds to a weighting of 16.7% of the overall grade).
• Bachelor’s thesis (including disposition), for which 36 points can be achieved (= corresponds to a weighting of 60%). A positive evaluation of the bachelor’s thesis (i.e. at least 19 points) is a prerequisite for the positive completion of the seminar!
• Presentation and discussion of the work in the plenum with a maximum achievable score of 14 points (corresponds to 23.3% of the total grade).

Consistent attendance at ALL dates (incl. preliminary meeting) is mandatory!

The bachelor’s thesis will be evaluated on the basis of the common criteria for the writing of legal papers (will be announced in the course of the seminar).

A positive evaluation of the bachelor’s thesis (at least 19 points) is required for the positive completion of the seminar!
Cooperation and participation in the discussions (see type of performance assessment) is expected.

Grade key: Under the condition of a positively assessed bachelor’s thesis (at least 19 points).
From 31 points: sufficient (4)
From 39 points: satisfactory (3)
From 47 points: good (2)
From 55 points: very good (1)

Minimum requirements and assessment criteria

The bachelor’s thesis is a scientific (sic!) paper, which is a central requirement for the completion of the bachelor’s degree. Since writing such a thesis involves a not inconsiderable amount of time, this should already be taken into account when selecting the subject in which the bachelor’s thesis is to be written. Furthermore, writing a bachelor's thesis in tax law requires the willingness to deal intensively with a jurisprudential subject. The ability to deal with jurisprudential issues is therefore indispensable for working on a bachelor's thesis topic in tax law. In addition to the successful completion of the compulsory module Law, this also requires a corresponding focus on business law and tax law within the specialization phase. Without good to very good knowledge of the Austrian tax law, the processing of a tax law bachelor’s thesis topic is not recommended!

Examination topics

Exam material: Contents of the seminar (Peter Bydlinski, Grundzüge der juristischen Methodenlehre, 3rd edition 2018 + PPT slides (which will be provided in a timely manner) + other materials provided as part of the seminar unit.

Reading list

For all seminar participants:
Dax/Hopfer, AZR - Abkürzungs- und Zitierregeln der österreichischen Rechtssprache und europarechtlicher Rechtsquellen, MANZ Verlag (8th edition, 2019)
Basic knowledge of tax law, in particular on the basis of the lecture Tax Law, is assumed. The relevant literature recommendation there (Doralt, Steuerrecht, MANZ Verlag, 23rd edition, 2022) also applies to the bachelor seminar.
+ the relevant special literature on the respective seminar topic

Association in the course directory

Last modified: Th 11.05.2023 11:26