In order to write a master’s thesis in the field of tax law, extensive knowledge of the fundamentals of tax law is required. A topic assignment in advance or a topic reservation is not possible. Working on a tax law master’s thesis topic is only recommended to those students who feel able to deal with legal issues. The success with which not only the tax law education, but also the education in the bachelor’s degree was completed, should therefore be decisive if you are interested in working on a tax law master’s thesis.
All colleagues who are interested in working on a tax law master’s thesis topic should take into account that on the one hand the supervisors (professor and assistant) offer intensive support in each phase of the work, but on the other hand, they also expect great commitment of the student. The master's thesis topics should take into account both the research interests of the student and the research focus of the institute. During the preliminary assignment of topics, the professor agrees a lecture date with each applicant. Until then, the applicant has to research the literature and judicature intensively and to develop issues to be dealt with and possibly approaches for a structure as well. The results will be presented in this lecture. On the basis of the lecture and the subsequent discussion, the supervising professor and the applicant jointly decide whether it makes sense to deal with a tax law master's thesis topic. The basic idea behind this award procedure is that in the worst case it is better to "switch" to another subject after two or three weeks than to notice after several months that an applicant's strengths are less in the field of law than in other subjects. If the lecture and the discussion show that the applicant has good qualifications to deal with a tax law topic, this procedure also has the advantage that the two to three weeks of intensive literature and judicature research are already providing a solid foundation in order to be able to continue working on the master’s thesis quickly and to complete it in a short time.
Writing a master's thesis as part of the EUCOTAX program is particularly valuable. You come into closer contact with international tax law and you will work with international academics as well. The EUCOTAX program also enjoys an excellent reputation in practice and raises English skills to a specific level.
The Institute for Austrian and International Tax Law also regularly announces master's theses in cooperation with the following companies: Bundesministerium für Finanzen, EY, Henkel, Procter & Gamble und PwC.