Regulations for Current Students
Useful Info




Research Proposal Information
What is a Research Proposal?
The Research Proposal is an important milestone at the beginning of the dissertation project. The students and their Supervision Teams condense their ideas into a paper that answers the following questions:
What is the value of the dissertation for academic discourse? This entails a discussion of the state of the field, of the research hypothesis and an assessment of the dissertation’s contribution to academic discourse.
How does the dissertation answer the research hypothesis? This entails a discussion of the methodological positioning of the dissertation, the theoretical/conceptual framework and the methodic approach.
Apart from the first page, the structure, form and design of the Research Proposal is up to the doctoral student, unless the Supervision Team deem otherwise. Generally, it should follow the rules of the specific scientific community.
What is the purpose of the Research Proposal?
A successfully published Research Proposal fulfills three main objectives:
Firstly, the Research Proposal concludes the orientation phase for the dissertation as it narrows down ideas and will thus provide a guideline for continuing the dissertation project.
Secondly, the Research Proposal documents a shared understanding about the content, the proceeding and the intended results of the dissertation between students and the members of the Supervision Team. Thus, the Research Proposal ultimately consolidates reciprocal commitment.
Thirdly, the Research Proposal also functions as an initiation to academic discourse because all full/associate professors of WU can read and comment on the proposals, and students are expected to reply to these comments.
Are there any special requirements for multiple-paper dissertations?
No; instead of giving a summary of all papers, the Research Proposal should address the overall research design and give an outlook towards the expected results.
What should be the extent of the Research Proposal?
The length of the Research Proposal should be about 7.500-8.000 words including the bibliography. Proposals much exceeding this length will not be accepted and must be abridged.
How should the Research Proposal be structured?
Despite the differences between the various disciplines at WU, the Research Proposal should address the following seven aspects. These aspects are not to be understood as a fixed regulative structure, but should rather be seen as a guideline that makes it easier to answer the questions about the expected results of the dissertation, its presuppositions and the benefits it brings to its target audience.
Abstract
Introduction:
What is the topic of your dissertation? What were the reasons for choosing this topic? What is your research hypothesis? How do you define the central terms of your hypothesis? Why and for whom is it important to answer these questions?State of the field:
What is the relevant literature for this topic? What are the open research questions? How does the research hypothesis relate to the existing literature on the topic? Are there other dissertations that cover the same topic?Theoretical-conceptual framework:
What is the theoretical concept underlying the dissertation and in which aspect does it differ from other concepts? For all empirical studies it should be made clear what the working hypotheses are and how they differ from existing ones.Methods:
What is the epistemological framework of the dissertation? For empirical studies it should be made clear why the specific methods of data analysis were chosen. How was the data acquired?Expected results/importance of the dissertation:
Which results can be expected? What is new? Where does the progress for science lie? In what way can scientific discussion proceed / be stimulated by the thesis?Bibliography
Approval of the supervisor: The Main Supervisor has to confirm his/her approval of the Research Proposal on the form “Approval of the Research Proposal by the Main Supervisor” before it can be published on the intranet.
Grading of the Research Proposal by the Supervision Team: The research proposal is given a positive or negative grade by the members of the Supervision Team.
What are the formal requirements?
The first page of the Research Proposal should contain the following information:
Name and student ID number, the author’s contact address and e-mail
Working title
Names and e-mail addresses of the members of the Supervision Team
DIBT Courses and ECTS
Courses | ECTS |
Preparatory courses | |
Tax Law | 2 |
Comparative and European Tax Law | 2 |
Business: Research in Tax Accounting | 2 |
Business: International Tax Policy | 2 |
International Economics | 2 |
Public Economics | 2 |
In Theories and Methods, a choice of at least two of the following courses (8 ECTS credits) | |
Legal Philosophy and Taxation | 4 |
Legal Methods in Tax Law and International Public Law | 4 |
Econometrics | 4 |
Taxes and Decision Making | 4 |
Empirical Methods | 4 |
Academic Writing (7 ECTS credits) | |
Academic Writing I | 6 |
Academic Writing II | 1 |
International Business Taxation (6 ECTS credits) | |
International Business Taxation | 6 |
In Perspectives on Taxation, a choice of at least two of the following courses and examinations (8 ECTS credits) | |
Ethics and Taxation | 4 |
Economic Psychology | 4 |
Tax History | 4 |
International Tax Policy | 4 |
Research Seminars (30 ECTS credits) | |
Research Seminar I | 6 |
Research Seminar II | 6 |
Research Seminar III | 6 |
Research Seminar IV | 6 |
Research Seminar V | 6 |
Defensio Dissertationis (4 ECTS credits) |
Doctoral Office Contact
Office hours of academic director
The academic director for doctoral and PhD studies, Univ.Prof. Dr. Thomas Reutterer, holds office hours on appointment. They are for discussing individual problems and requests; if you need more general information about WU's doctoral/PhD programs (which courses to attend, tips how to find a supervisor, etc.), please contact the Doctoral Office.
The office hours take place at the Doctoral Office (Campus WU, Building LC, 2nd floor, Study Service Center). To make an appointment, please send an e-mail containing information about your request to doctoraloffice@wu.ac.at.
Doctoral Office staff: available via e-mail, via phone and via MS Teams (on prior appointment via e-mail) at the following times:
Mo - Fr 9 am - 12 noon and Wed 2 - 5 pm.
Mag.Dr. Barbara Bauer
Tel: ++43/1/313 36/4025
Fax: ++43/1/313 36/90/4025
E-Mail: doktoratsreferat@wu.ac.at
Antonia Lanner, MA
Tel: +43/1/313 36/4696
Fax: +43/1/313 36/90/4696
E-Mail: doktoratsreferat@wu.ac.at
Dr. Svetlana Kim
Tel: +43/1/313 36/4696
Fax: +43/1/313 36/90/4696
E-Mail: doktoratsreferat@wu.ac.at