Institute for Tax Law and Tax Procedure Law (ITLP)
As the world constantly keeps taking part in the process of globalizing, so does the Tax Law. Being aware of this growing importance of Tax Law in a national and in an international context Prof. Dr. Roman Seer has founded the Institute for Tax Law and Tax Procedure Law in the winter semester 2009/2010. This Institute has – next to many other functions – one main function: It constitutes the basis of all research activity within the Chair of Tax Law, which is held by Prof. Dr. Seer. Within all of these many research activities the core area of research lies in the relationship between the substantive Tax Law on the one hand and its enforcement in everyday practice on the other. The focus of the research in this Institute is not limited on a national point of view. In fact, the scope of research concentrates on national legislation just as much as on European and International Tax Law. One of many examples of this wide scope of the Institute are the legal analysis-papers, which compare different Law systems of different countries. This embodies the origin of this Institute: Tax Law is not only a national, but a global matter.
In addition the Institute supervises dissertations, habilitations and other academic projects and papers. By doing so, the Institute builds a network of expertise, creativity and experience, which perfectly paves the way for a successful career in Tax Law. In most cases these findings are published in the so called “Bochumer Schriftenreihe zum Steuerrecht”.
One key element of research is to give and listen to a lecture, but also take part in an open academic discussion. This is also provided by the Institute of Tax Law and Tax Procedure Law through monthly held Tax Seminars (Bochum Tax Seminar). In these Tax Seminars the candidates get a chance to present their findings with a vivid Q&A at the end.