Tax law deals with the distribution of state liabilities to the citizens and the allocation of tax claims between different states. It is also an instrument of economic, research and social policy. Thus research in tax law focuses on determining criteria for equitable taxation, general principles and their systematical foundation in order to develop a rationally well-founded tax system
The research focus of the Department of Business- and Tax Law, founded in July 2012, lies on national and international corporate tax law its with links to accounting, corporation and capital markets law. This chair benefits from links to neigbouring chairs within the faculty e.g. the chairs of Auditing, Assurance, Corporate Management, Finance and Behavioral Economics, the focus on natural sciencs at the University of Ulm (R&D and tax policy often interlink) and the region of Ulm.
At the chair fundamental questions of corporate tax law and tax accounting law are considered, which arise in connection with investment and financing decisions, the planning of corporate structures and their accounting consequences as well as the development of contracts and compensation models. Researched aspects include the taxation of private equity- and investment funds, benefical ownership, intangible assets like ERP-Software, taxation of R&D, public-private-partnership projects and general fundamental methodological question on the application of tax law (procedural issues, tax avoidance schemes and questions of compliance) and tax accounting law (principles-based vs. rules-based-legislation).
The pursued research approach strives for practical relevance without losing sight of the science behind it. The ultimate aim is develop fair, more practical and competitive proposals for tax policy makers, courts and advisors.