Research

Research profile

Research at the institute focuses on the interplay between accounting and taxes and entrepreneurial behaviour. We are interested in the consequences of legal reforms for companies, how companies react to regulatory changes, what influence companies in turn have on legislation and how internal controlling affects corporate actors. We conduct qualitative and quantitative, theoretical, empirical and legal-systematic research.

Research topics of Christina Elschner are tax policy and the effect of taxes on companies. For example, she examines the influence of interest groups on international tax policy or the effect of tax concessions on the choice of legal form of companies in Europe.

 

The focus of Drahomir Klimsa's research is on analysing the impact of tax laws on individual economic actors, especially companies. In addition, he also examines macroeconomic aspects of taxation and interdisciplinary issues, for example in the field of organisational and capital market research.

The Research Training Group „European Taxation“ is the institutional centre of research. It serves the joint doctoral training at the European University Viadrina and the European Business School - University of Economics and Law in Taxation and is part of the Institute for Central and East European Taxation [I CEE Tax].

At the European University Viadrina, Frankfurt (Oder), the chair of Prof Dr Stephan Kudert for General Business Administration, in particular Business Taxation and Auditing, is involved in the management of the Research Training Group. At the European Business School - University of Law and Business / Business and Law, Wiesbaden, the chair of Prof. Dr Adrian Cloer is responsible for business taxation, international tax law and business taxation. He is also an honorary professor at the European University Viadrina.

Both professors jointly supervise their internal and external doctoral students and have developed a concept for this that promotes doctoral projects of young internal and external junior researchers within the framework of the Research Training Group and, in addition to interdisciplinary exchange, also promotes networking with other researchers within Europe.

The thematic framework of the research

- international tax law from the perspective of the respective country of application, in particular from a German, Austrian, Polish and Czech perspective,

- treaty law and

- European law (primary, secondary and state aid law)

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Matthias Sohn's fields of research are business ethics and management accounting. The focus is on questions regarding the effect of control instruments on the (un)ethical behaviour of managers and employees. We are particularly interested in the interaction between the personality factors of decision-makers and incentive and control systems. For example, we are trying to better understand how manipulation of financial reports or corruption can be reduced through formal control systems and how cooperation or whistleblowing can be strengthened.

Professor Wüstemann conducts research on sustainability reporting with a focus on human rights in the context of the German Supply Chain Sustainability Act (LkSG) and the Corporate Sustainability Reporting Directive (CSRD). She also deals with national, international and public accounting issues.

 

 

 

Sandra Matuszewska

Secretariat