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Dissertations

Allocation of dissertation topics

There is no formalized procedure for allocating dissertation topics. As well as having a well-founded 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. In order to accomplish this, it is necessary to master the methodological instruments in the field of law. It has been observed that primarily double degree students (economics and law) express interest in dissertation topics related to tax law. 

It is often difficult to complete a doctoral degree with a dissertation topic related to tax law while also being employed. Especially colleagues who aspire a career in consultancy after completing their diploma 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 quickly, it is necessary to be able to concentrate on these studies and invest a sufficient amount of time in them. In ideal cases, doctoral candidates are given the opportunity to participate in other aspects of the Institute's work along with doing their doctoral studies. However, this depends on the number of positions available each year.

Dissertations supervised to date