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 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

The students have to be present during at least 2 out of 3 classes in order to be allowed to take the final exam. The required attendance is valid for on-site units as well as for online units.

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.