Ao.Univ.-Prof. StB Dr. Erich Pummerer
Ao. Univ.-Prof. Dr. Erich Pummerer works at the Institute of Accounting, Taxation and Auditing at the University of Innsbruck in the field of business taxation. His research focuses primarily on tax effects, taking economic uncertainty into account. He is also a tax consultant, a generally sworn and court-certified expert, a member of the KSW examination board for tax consultants and auditors and a member of several supervisory boards.
In the core area of his research - business taxation - Erich Pummerer is particularly interested in the influence of income taxation on business decisions. He focuses on the relationship between the economic tax burden and entrepreneurial risk. Articles published in internationally renowned journals show that tax systems in developed countries set negative incentives for risk-taking due to their restrictive regulations on loss recognition.
Further research interests lie in the areas of accounting, auditing and company valuation, which are related to business taxation. Research in auditing focuses on the relationship between the institutional framework conditions for audits and audit quality. In the field of accounting, Erich Pummerer recently dealt with the effects of a prohibited return of capital on the annual financial statements. Research work in the field of company valuation focuses on the influence of Austrian tax law on company value.
Due to his diverse practical experience, Erich Pummerer is not dependent on the utilization of data produced by decision-makers in the course of their business activities. He therefore generally pursues an analytical research approach.