Linz, Austria

Tax Science

Steuerwissenschaften

Master's
Language: GermanStudies in German
Qualification: LLM
Master of Laws, LLM
4 Semester
120 ETCS
University website: www.jku.at
Science
Science (from Latin scientia, meaning "knowledge") is a systematic enterprise that builds and organizes knowledge in the form of testable explanations and predictions about the universe.
Tax
A tax (from the Latin taxo) is a mandatory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legal entity) by a governmental organization in order to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. Most countries have a tax system in place to pay for public/common/agreed national needs and government functions: some levy a flat percentage rate of taxation on personal annual income, some on a scale based on annual income amounts, and some countries impose almost no taxation at all, or a very low tax rate for a certain area of taxation. Some countries charge a tax both on corporate income and dividends; this is often referred to as double taxation as the individual shareholder(s) receiving this payment from the company will also be levied some tax on that personal income.
Science
I was particularly interested in that, in working on Jurassic Park that aspect of what are the negative parts. Because in talking with the people who were doing this kind of research what I was hearing was that the most responsible of them were deciding not to proceed down certain lines of inquiry which is really a new phase in science. Traditionally in science what the scientists themselves have said is: "I might as well do it, because if I don't, someone else will. It is going to happen inevitably." I think there's recognition now, that it's no so inevitable and it's quite conceivable that if I don't do this research neither will anyone else. It's simply too dangerous.
Michael Crichton, interview Lost World section of Beyond Jurassic Park DVD.
Science
The men in the laboratory... cannot be said to observe the actual objects of their curiosity at all. ...The sense data on which the propositions of modern science rest are, for the most part, little photographic spots and blurs, or inky curved lines on paper. ... What is directly observable is only a sign of the "physical fact"; it requires interpretation to yield scientific propositions.
Susanne Langer, Philosophy in a New Key (1942)
Science
Within the short span of a human life and with man's limited powers of memory, any stock of knowledge worthy of the name is unattainable except by the greatest mental economy. Science itself, therefore, may be regarded as a minimal problem, consisting of the completest possible presentment of facts with the least possible expenditure of thought.
Ernst Mach, The Science of Mechanics: A Critical and Historical Account of Its Development (1893) p. 490, Tr. Thomas J. McCormack.
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