In order to write a master’s thesis in the field of tax law, extensive knowledge of the fundamentals of tax law is required. 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.

The first rule is “quality before quantity”. Ideally, a master's thesis should be precisely formulated, publishable and around 80 pages long.

The introduction to the thesis must contain a statement about the use of AI. If no AI was used, a corresponding note is sufficient. If AI was used, it must be explained where and in what form it was used.

The Institute announces Master's thesis topics twice a year. The application deadlines are as follows:

• 15.1

• 1.9

There are eight predefined topics per call.

Twice a year together with the Institute of Accounting & Auditing, specified Master's thesis topics are announced.

Our Institute regularly announces applications for Master's theses as part of international cooperation programs and in cooperation with companies. The following companies are among the cooperation partners:

• EY

• Procter & Gamble

Writing a master's thesis as part of the EUCOTAX or Moot Court program is particularly valuable. Both programs enjoy an excellent reputation in practice and raise English language skills to a specific level.

For the approbation of a Master’s thesis, mastery of spelling, grammar and proper citation is required. In the Master’s thesis, the candidate has to demonstrate their profound knowledge of the relevant scientific literature on the subject. Furthermore, the candidate must be able to describe, discuss and assess different perceptions on the subject and (if possible) develop their own thoughts on it.

Due to current opportunities provided by AI, increased attention will be paid to:

• Whether the processed legal status is up-to-date

• Correct/existent citations

• Correct use of abbreviations

• Comprehension

• Errors in the outline

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.

Please submit your application to lehretaxlaw@wu.ac.at by the respective deadline with the following documents:

• Transcript of academic records (Bachelor's and Master's degree program)

• Letter of motivation

• CV