Innovation and Entrepreneurship in Tax Law

Course content

The course can be described as a cooperation/development project, where the students learn to think innovatively and entrepreneurial while using their legal competences. Innovation and entrepreneurship is defined in the broadest possible sense as value creation for others e.g. economic, social, cultural or societal valuecreation. Multidisciplinarity is also innovation. The students receive supervision and sparring from a researcher or practitioner. The students write a project, which will result in an article that is both scientific and innovative. Examples of such articles are multidisciplinary articles that combine tax law with other areas of law or with other disciplines e.g. mathematics, theology, information science etc. Other examples could be that new or alternative methods, theories or solutions are applied to tax problems. Since it is a requirement to have a tax related angle or perspective, it would be sufficient to deal with some tax related aspects, consequences for tax revenue, tax policy issues etc. A supervision and feedback process facilitates the students’ work on their projects. The contact with relevant researchers and practitioners is established and supported by the e-journal’s editorial board as a contact base, which the cooperation projects will be launched from. The name of the e-journal is UCPH Fiscal Relations Law Journal (FIRE Journal).
The student chooses an area and a topic for his/her article, and independently identifies and articulates the main research question(s). The student actively and independently works with the article, also regarding source search, methodological and legal theoretical considerations, analysis, reasoning, judgment, scientific and innovative communication, etc. The student is expected to coherently integrate innovation and entrepreneurship in the research article. Through the supervision and feedback process, the student trains to give and receive constructive, formative feedback via peer feedback, round table seminars, etc. These activities help to enhance student learning during their work with the article, and ensure a good study environment.
The primary area of expertise is tax law. As long as the student project has a tax law angle, all other legal and non-legal disciplines are relevant. Students are required to have good legal competencies or a relevant other academic knowledge, since the course’s main intended learning outcome are innovation and entrepreneurial competences. These competences mean the ability to think creatively and outside the box, questioning the status quo, consider value-creating solutions for private and public society, tackling challenges, and explore new ways of doing things.
As an MA elective, the course builds on the legal competencies students acquire during the BA program. During the course, students develop innovative and entrepreneurial skills in synthesis with their legal competencies. The course also sharpens their communicative abilities regarding complex legal matters. On MA level, the course is an extension of the bachelor report and serves as a preparation for the master’s thesis. As the students’ projects can regard various subject areas and disciplines, provided there is a tax-legal angle, there are no immediate prerequisite courses, since the students in the first semester of the Ma program have had a mandatory course on tax law. All MA students will be well placed to take the course.

Learning outcome

After completing the course students should be able to...

Knowledge:
Explain basic legal concepts in tax law
Reflect on Danish tax law in an international context
Reflect on/discuss tax law issues/aspects of the chosen topic

Skills:
Analyze a tax law issue
Address the chosen problem in a legally sound manner
Include interdisciplinary perspectives when addressing the chosen problem legally
Identify relevant legal and interdisciplinary sources
Argue for the choice of method in the written project
Argue for the choice of legal theory in the written project
Critically discuss the results of the written project
Conduct legal research at the level of an independent project (MA level)
Prioritizing and structuring work on own project
Writing an own project of a legal genre (article)
Giving and receiving feedback

Competences:
Solve complex legal/social/business-related problems
Plan, control and manage complex workflows

Including entrepreneurial competences:
Plan alternative problem solutions employing alternative methods
Launch value-adding solutions
Develop solutions to social and/or professional challenges

Supervision/sparring with researchers and/or practitioners from industry, continuous feedback from supervisor/sparring partner, peer feedback from other students on the student’s article draft, peer feedback on other students’ article draft, workshops, inspiration seminar with external speakers, discussion groups, round table seminars with presentations and opposition etc.

Good basic legal competencies, professional curiosity, and a desire for professional and personal development. It is recommended that the students already from the course assignment start to think of ideas to topics and problems for an article. Before start of the course, material will be distributed in order to prepare for the course. An open information meeting regarding the course and the e-journal will be held on 25 April 2017, 16.30-19.00, which will be announced later via JURA’s channels. It is also recommended to keep an eye on the homepage www.jura.ku.dk/​firejournal which will be updated frequently.

Written
Oral
Individual
Collective
Continuous feedback during the course of the semester
Feedback by final exam (In addition to the grade)
Peer feedback (Students give each other feedback)
ECTS
15 ECTS
Type of assessment
Written examination
Project exam (including group project)
Marking scale
7-point grading scale
Censorship form
No external censorship

Single subject courses (day)

  • Category
  • Hours
  • Seminar
  • 56
  • Preparation
  • 356,5
  • English
  • 412,5