Influence of taxation on the actions of individuals and companies

• Tax effects theory in the light of genuine uncertainty
• Tax avoidance decisions of companies

Economic analysis of tax law

• Tax goals and market economy goals in the light of genuine uncertainty
• Specification of equability as taxation principle
• Economic analysis of selected tax rules (tax treatment of losses, non-profit and taxation, tax rules of profit determination)

Corporate responsibility

• The extent of corporate responsibility in a market economy
• Is responsible acting of companies realizable?
• Corporate Responsibility and the limits of tax planning