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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, first you 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 consider the following rules:

  • As a general rule, bachelor thesis must be submitted untill the end of February (winter term) or untill the end of August (summer term). Otherwise we cannot guarantee that the evaluation of the theis will be completed until the end of the semester.
  • 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.


Two weeks (bachelor thesis) and four weeks (master thesis) after the registration of the thesis topic all students, who begin with writing their thesis at the Chair of Finance and Taxation at that point, take part in a colloquium. Each participant presents his/her research question and the structure of the thesis to other students and to the professor and the assistants. The aim of the colloquium is to bring you at an early stage „on the right track“ since a good structure of a paper is essential to be successful with writing.

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 (benchmark: empirical study on tax effects; basic knowledge in statistics required; example: Empirical evidence on international tax competition?)

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

Viadrina library research service (in German)

We recommend the service of Viadrina Writing Center (Schreibzentrum) that help you improve your writing processes.