Lecture theatre with students during a lecture

Study organisation and focus

Lecture theatre with students during a lecture
Image: Jan-Peter Kasper (University of Jena)

Information on the study programme

Please recommend the following points when attending the modules offered by our chair:

  • The arrangement of regular meetings during the semester with Prof Dr Jansen or the staff of our chair, to discuss lecture content, unanswered questions and ambiguities. These meetings are possible in presence and in digital form. You are welcome to contact us by e-mail to make an appointment. Pre-registration is only required in the case of a digital consultation.
  • Use of the Moodle question forum for the respective courses. Many of your fellow students have the same or very similar questions to yours. We therefore recommend that you use the question forum in the Moodle room of the relevant course to communicate your questions.

Study organisation

We recommend that you take the following points into account when organising your area of specialisation:

  • Arranging appointments for meetings with those responsible for the areas of specialisation in which the Chair is involved. For example, if you are interested in the FAcT area of specialisation, you are welcome to make an appointment with a member of our chair team to discuss organisation of your area of specialisation. For example, if you have questions about our courses and/or their integration into the FAcT area of specialisation within the Bachelor's or Master's degree programme, you are welcome to make an appointment. The easiest way to do this is to write an email to our chair's Administrative Assistant (sekretariat.steuern@uni-jena.de).
  • We also recommend that students who have already decided on an area of specialisation make regular appointments to discuss questions about our courses within their chosen area of specialisation. You can also use this opportunity to coordinate your study organisation, time planning and communicate problems (e.g. overlaps).
  • Early planning of your study programme:
    • In relation to the area of specialisation: which area of specialisation would you like to study?
    • In relation to specialisation modules: Which specialisation modules do you need to register for, for your chosen area of specialization? In which semester are these specialisation modules offered? In which semester would you like to enrol for the specialisation modules?
    • With regard to seminars: Which seminars you have to register for, for your chosen area of study? In which semester are these specialisation modules offered? In which semester would you like to register for the specialisation modules?
    • With regard to the final dissertation: At which chair would you like to write your final year dissertation? Which registration modalities must be observed? Can there be any overlaps (for example the seminar you have chosen and the final year dissertation fall in the same semester)?

Focus of the chair

In terms of research and teaching, our chair is located at the interface of corporate taxation, accounting and finance. The courses of our chair are an integral part of the Finance, Accounting and Taxation (FAcT) focus of the Master's and Bachelor's degree programmes. It is also included in the Corporate Governance, Management and Corporate Control (CGMC) Master's focus.

Area of specialisation in the Bachelor's degree

  • Finance, Accounting and Taxation (FAcT)

    Taxation imparts knowledge about the institutional requirements for taxation and the determination of corporate profits. Taxation is integrated into corporate policy according to an "all-parties" approach; in this way, interdependencies between taxation and corporate decisions can be explained and also used for corporate policy. For example, the tax burden of individual financing methods can be determined if the taxation at company level is supplemented by that of the investors. There are also interactions between the accounting treatment of individual contractual arrangements such as leasing or employee share options, the tax planning and their effects.

Areas of specialisation in the Master's degree

  • Finance, Accounting and Taxation (FAcT)

    Taxation imparts knowledge about the institutional requirements for taxation and the determination of corporate profits. Taxation is integrated into corporate policy according to an "all-parties" approach; in this way, interdependencies between taxation and corporate decisions can be explained and also used for corporate policy. For example, the tax burden of individual financing methods can be determined if the taxation at company level is supplemented by that of the investors. There are also interactions between the accounting treatment of individual contractual arrangements such as leasing or employee share options, the tax planning and their effects.

  • Corporate Governance, Management & Corporate Control (CGMC)

    Taxes/auditing within the focus area categorises the relationship between taxation, corporate policy and auditing in the system of corporate governance. For example, the possibility of achieving tax savings can influence the investment policy of a company's management. However, whether individual corporate policy actions lead to tax savings at all cannot be answered without further analysis. In addition, it remains unclear in what interest tax-related structures are implemented: Are such measures compatible with the objectives of a company's owner?