History

(Kopie 1)

The Institute of Management Accounting and Taxation was founded in 2004 as the Institute of Taxation and Accounting. This was in response to the growing importance of business taxation, which had previously not been represented at the University of Graz. Professor Dr Rainer Niemann has been the head of the institute since its foundation. In 2006, the Institute was given its current name "Institute of Management Accounting and Taxation". This renaming reflects the research focus on accounting at the Faculty of Social and Economic Sciences at the University of Graz, to which the Institute of Management Accounting and Taxation also belongs.

The aim of business taxation is the theoretical modelling and empirical research of tax effects on the decisions of economic entities. A particular focus of the analyses is on the effects of taxation on business decisions such as investment and financing decisions.

The aim of tax impact analyses is to provide useful information for companies and individuals. The aim is to enable them to make their decisions in the light of existing or planned tax systems. Other addressees are tax policy decision-makers, who are shown the possible effects of current tax law and current tax reform plans. In this way, business taxation can make an important contribution to the further development of tax law.