The course deals with the principles of tax types in European law and domestic tax law. The specifics of exemplary tax types are examined. The different tax types are legally embedded in process elements. This is the basis for an understanding of what digitization in taxes means. Tax law in a digitized world will give a new picture for the tax consulting professions and tax authorities. This will result in a multitude of new tax research approaches. In the Lectures the principles of Digitalization will be explained in so called buzzword sessions. The relevance and the consequences of process management combined with tax law and digital application will be shown in concrete so called use cases.
With above in mind, this course aims to familiarize the students with the meaning of digitalization of tax law and its basic concepts during six classes covering the following topics:
- Tax law in the perspective of digitalization
- The digital buzzwords upskilling to get the principles in a right order
- Process management for tax law
- Identification of law sentences for process steps
- Variation of automation potentials
- First so called use cases examples
Having attended the course, the students will be able to analyze whether Austrian and international cross border EU tax law are ready to be automize to some extent. They will learn about Business Process Mining as a fundament for digitization of law. The will be able to understand the digital buzzwords and will take these into the Use case perspective as a basis for further automation. Upon completion of the course, students will have the knowledge of the following issues:
- Legal basis for the digital applications
- The idea of Business Process Mining in international tax law
- Digital methods and their application
- The path to go for first implementation of use cases in a structured way
The students have to be present during at least 5 out of 7 classes in order to be allowed to take the final exam.
Every unit of the course will consist of two parts:
- A lecture on the specific topic of the class and case studies to show the practical impact of the issues discussed. The first case study will be discussed by the lectures with the entire class, whereas the second case study will have to be solved entirely by the students during each class, divided into groups of 4-6 people and afterwards presented in front of the other participants.
- In addition a digital buzzword sessions will be based on an online lecture and
- literature examinations will take place in the groups mentioned before. The results of the literature examination will be presented in front of the other participants as well.
Students will be assessed on the basis of two components: activities in the class room like the group result presentations (20% of the final grade) and the final exam (80% of the final grade). Points for the activity in the class will be assigned after every unit, taking into account students’ participation in solving case studies and presenting literatures examinations. Activity points will be included in determining the final grade only if the student passes the final exam.
During the registration period places are allocated according to the “first-come, fist served” principle. After the registration period, students form the waiting list who don’t yet have a valid registration will be assigned to available places based on their progress in their studies.