Institute members

The Department of Accounting and Taxation was founded in 2004 as the Department of Taxation and Accounting. This reflected the increasing relevance of taxation that had not been represented at the University of Graz before. Since its foundation, Professor Rainer Niemann has headed the department. In 2006, the department was renamed to reflect the research focus in accounting at the School of Business, Economics and Social Sciences at the University of Graz. The department aims to investigate tax effects on decisions taken by economic players using analytical models and empirical studies. In particular, we focus on the effects of taxation on managerial decisions relating to investment and finance. The objective of quantitative tax analyses is to provide businesses and individuals with useful information to support their decision-making and to enable them to consider existing or planned tax systems in their management. Other parties that might benefit include tax legislators deciding on taxation as they get evidence of potential effects of current taxation and planned tax reforms. Accordingly, taxation studies can make an important contribution to the development of tax laws.