Assignment of dissertation topics

There is no formalized procedure for assigning dissertation topics. As well as having a sound knowledge of tax law, a broad general legal education is also required. Ultimately, a dissertation in the field of tax law must provide new insights in the area of law. To this end, it is necessary to master the methodological instruments in the field of law. It has been shown that primarily double degree students (economics and law) express interest in a tax law dissertation topic.

It is often difficult to complete a doctoral degree with a tax law dissertation topic while also employed elsewhere. Especially those colleagues who aspire to a career in consultancy after completing their diploma studies are repeatedly confronted with great demands in the first few years of their careers and, above all, with the need to prepare for the professional examination for tax advisors. Logically, this is at the expense of their doctoral studies. In order to complete the doctoral studies in a timely manner, it is necessary to be able to concentrate on these studies and to be able to invest the appropriate time in them. In ideal cases, doctoral candidates are given the opportunity become members of the Institute and thereby to participate in other aspects of the Institute's work next to their doctoral studies. However, this depends on the number of posts available each year.

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