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Prof. Dr. Michael Droege

Research interests

Tax law and constitutional law concerning public finance

Tax law and constitutional law concerning public finance are main research interests of the chair. Therein, Professor Dr. Michael Droege has a focus on the fiscal and constitutional foundations of the tax system. A particular interest is the legal field connecting the administrative law with tax law. A current subject of research is the connection between the taxation of the public sector and public economic law.

 

The voluntary sector (also called "Third Sector")

The research interest law of non-profit organisations which is also named voluntary sector or "Third Sector" is a distinguishing characteristic of the chair in nationwide comparison. The issues of this research are the assistance of civic engagement within the tax law in the non-profit sector as well as current issues of foundation law and tax law concerning foundations.

 

Constitutional law concerning religion and ecclesiastical law

Besides, with its research in constitutional law concerning religion and ecclesiastical law the chair continues a tradition of the University of Tuebingen being an important place for science regarding ecclesiastical law and particularly ecclesiastical law of the Protestant church. Current research projects focus the field financing of religious communities and their assets. As further research interests it has to be mentioned the future of state subsidies and current issues of church taxes as well as the issue transparency of the ecclesiastical law of property.