JJUA55217U Innovation and Entrepreneurship in Tax Law
The course can be described as a deeply professional innovation
and development project, where the students in close contact with
researchers and practicioners from the industry 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
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.
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.
A supervision and feedback process facilitates the students’ work on their projects. Through this 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.
After completing the course students should be able to...
- 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
- 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
- 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.
The recommended literature is about 750 pages, of which the largest part consists of individual pen sums, as the students individually write a scientific and innovative article based on a self-chosen problem formulation. There are recommended literature of a more general nature in relation to article writing, innovation and tax-based literature, which is distributed as follows:
- Brown, Tim (2008): Design Thinking. In Harvard Business Review, 2008 (June 2008). Available online at https://hbr.org/2008/06/design-thinking#, checked on 10/4/2017. (8 pages).
- Dyer, Jeffrey H. et al. (2009): The Innovator’s DNA. In Harvard Business Review, 2009 (December 2009). Available online at https://hbr.org/2009/12/the-innovators-dna, checked on 10/4/2017.
- Elgaard, Karina Kim Egholm (2016): The Impact of the Charter of Fundamental Rights of the European Union on VAT Law. In World Journal of VAT/GST Law 5 (2), pp. 63–91. DOI: 10.1080/20488432.2016.1249717 (30 pages). See attachment 5 of the course plan.
- Gormley, Laurence W. (2005): EU taxation law. Richmond: Richmond Law & Tax. (20 pages).
- Kotsemir, Maxim Nikolaevich; Meissner, Dirk (2016): Conceptualizing the Innovation Process towards the ‘Active Innovation Paradigm’. Trends and Outlook. In Journal of Innovation and Entrepreneurship 5. DOI: 10.1186/s13731-016-0042-z. (18 pages). Accessible through the university library.
- Miller, Angharad; Oats, Lynne (2016): Principles of International Taxation. 5th ed. Haywards Heath, West Sussex: Bloomsbury Professional. (20 pages).
- Murray, Rowena (2013): Writing for Academic Journals. New York, NY: Open University Press (80 pages). It is recommended that students purchase this book.
- Olsen, Poul Bitsch (2008): Quality assessment. In Poul Bitsch Olsen, Kaare Pedersen: Problem-oriented project work. A workbook. 2nd ed. Frederiksberg: Roskilde University Press, pp. 193–209. (17 pages).
- Pedersen, Kaare (2008): Problem-oriented project work. In Poul Bitsch Olsen, Kaare Pedersen: Problem-oriented project work. A workbook. 2nd ed. Frederiksberg: Roskilde University Press, pp. 9–22. (14 pages).
- Pedersen, Kaare; Olsen, Poul Bitsch (2008): Working with your supervisor. In Ibid.: Problem-oriented project work. A workbook. 2nd ed. Frederiksberg: Roskilde University Press, pp. 123–133 (11 pages).
- Terra, Ben J. M.; Wattèl, Peter Jacob (2012): European Tax Law. 6th ed. Alphen aan den Rijn: Kluwer. (20 pages).
- 15 ECTS
- Type of assessment
- Written examinationProject exam (including group project)
- Marking scale
- 7-point grading scale
- Censorship form
- No external censorship
- Exam period
Hand-in date: June 19, 2019
Hand-in date: August 21, 2019