Main research areas
The Institute of Management Accounting and Taxation conducts quantitative, internationally competitive research. There are close links to accounting, but also to finance and tax law. Research activities focus on analysing tax effects on the basis of analytical models, in some cases also using simulation models. Model theory research forms the basis for empirical studies, which are also carried out at the Institute of Management Accounting and Taxation. Model theory research focuses on the following topics
- Taxation under uncertainty
- Asymmetric taxation
- Taxation and incentive effects
- Decision neutrality of taxation
- International tax allocation mechanisms
These topics also form the theoretical basis for the empirical projects carried out at the Institute. These include, for example, the following current topics:
- Determination of tax valuations as additional information in the context of financial reporting
- Effects of tax reforms on shareholder structures
- Economic effects of capital gains taxation
- The role of group taxation according to § 9 KStG in Austrian tax consulting
The Institute's research findings have been presented at numerous international conferences in recent years, for example at the conferences of the European Accounting Association (EAA), the American Accounting Association (AAA) and the International Institute of Public Finance (IIPF), and have been published in leading academic journals.
The Institute cooperates intensively with other academics from national and international research groups. At the centre of this cooperation is the Quantitative Taxation Research Group(http://www.arqus.info/), whose aim is to promote model-theoretical and empirical research in business taxation. Arqus not only publishes a series of discussion papers with the latest research findings, but also issues statements on current tax policy issues, organises academic conferences and promotes young academics.
Another important institution is the Center for Accounting Research(http://car.uni-graz.at/), which, as an academic centre of excellence at the University of Graz, makes a significant contribution to analytical research in accounting.
The institute also works closely with the Center for Tax Research(www.cetar.org) at the University of Paderborn.