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Information on bachelor and master theses

Prerequisites for writing a bachelor or master thesis

  • You successfully attended at least one taxation class during advanced studies (Profilierungsphase) in bachelor or in master at the chair of Prof. Elschner or Prof. Kudert.
  • We recommend bachelor students to attend a tax-related seminar prior to writing a thesis at our chair.


If you decide to write the thesis at our chair, you first need to hand in the application for supervision of the thesis to the examination board. Please check for details on the application procedere on the website of the examination board.

The application deadline in the summer semester is March 15th, for the winter semester September 15th.

If we accept your application, you will get a confirmation E-Mail.

Writing process

Please find the corresponding dates for the information session and the deadlines for the registration of the thesis here.

With regard to the master thesis, all three steps including submission, evaluation and defense of the thesis (oral exam) should be completed until the end of the semester. Other prior arrangements with the supervisor (at the first conversation at the beginning of the semester) are possible.


After assigning the topic and registering your work, you have time to familiarize yourself with your topic. The colloquium takes place after about 3-5 weeks. The purpose of the colloquium is to present and discuss the objectives and the structure of your work in the group of chair staff and the other students who are writing their thesis at our chair.

Thesis topics

We will provide you with topic suggestions. However, you can also come up with your own suggestions. We supervise theses primarily within the tax research area. You can choose between topics with regard to:

  • tax law design (benchmark: guiding tax law principles; example: minimum taxation and the ability to pay principle)
  • tax planning (benchmark: strategies of profit maximization; example: taxation and organizational form decisions)
  • empirical tax research (basic knowledge in statistics or qualitative research required; benchmark: empirical study on tax effects; study on the impact of lobbying in tax policy)

We advise you to consider your preferences regarding the thesis topic (topic area and the methodology) prior to the first meeting.

More information about formal requirements of the thesis can be found after acceptance in the respective Moodle course.

We additionally recommend the services of the Writing Center (Schreibzentrum) and the University Library for literature search and to help you improve your writing process.