Pilihan program

Ringkasan program

was established in response to the increasing complexity of the field of taxation and its critical impact on the effective management of business, financial, industrial, governmental and nonprofit organizations. The objective of the program is to not only prepare students for careers as professional tax advisers for these organizations, but also sharpen their skills and knowledge in a sophisticated and challenging educational environment created by the caliber of the students themselves, most of whom are working professionals seeking career enhancement or advancement. The course of study is designed to benefit tax advisers in the legal and accounting professions and professionals involved in the fiscal policy and management of public and nonprofit organizations. Graduate courses in taxation focus on substantive and procedural tax rules, as well as the interrelationship of tax policy with the political environment and national social and economic objectives. The program enables the student to develop broad technical competence in the substantive and procedural provisions of current tax law and to engage in research dealing with the theoretical aspects of taxation. The program also emphasizes the development of strong communication skills so that students learn to express their ideas and research findings clearly and persuasively. The Master of Science in Taxation program, in combination with an undergraduate degree in accounting, may fulfill the 150 hours of education required to take the Uniform CPA Examination in the state of Maryland. Because coursework completed as part of an undergraduate degree in accounting may vary, students are advised to contact the Maryland State Board of Accountancy for the specific course requirements. Students who wish to sit for the CPA examination in other jurisdictions should contact that state’s Board of Accountancy to determine that jurisdiction’s specific requirements for taking the examination and subsequent licensing. This degree is tailored to meet the needs of students who have an undergraduate degree in business with a major in accounting or its equivalent. It is a 30-hour program with seven required courses covering the basic areas of taxation. A variety of electives in specialized areas of taxation completes the program’s required 30 hours of coursework. An individual program of study is also designed to assist each student in meeting his or her career objectives. Students who do not have an accounting degree or the equivalency but who meet the admissions requirements for the M.B.A. program are admitted to the program and are required to satisfy equivalency requirements in conjunction with the completion of the program. To meet equivalency requirements, students may be required to complete the preparatory courses required for the M.S. in Accounting and Business Advisory Services.

Modul program

This program module includes Degree Requirements: Required Courses (21 credits): TAXA 650 Tax Research and Writing (3); TAXA 651 Fundamentals of Federal Income Taxation I (3); TAXA 652 Corporate Taxation (3); TAXA 653 Partnership Taxation (3); TAXA 654 Tax Practice and Procedure (3); TAXA 655 Tax Policy (3); TAXA 678 Fundamentals of Federal Income Taxation II (3); Electives (9 credits): TAXA 660 Estate and Gift Taxation (3); TAXA 662 Foreign Taxation (3); TAXA 663 Qualified Pension and Profit-Sharing Plans (3); TAXA 664 Executive Compensation (2); TAXA 665 Tax-Exempt Organizations (2); TAXA 667 Estate Planning (3); TAXA 668 Business Planning (3); TAXA 670 Income Taxation of Estates and Trusts (3); TAXA 671 Corporate Reorganizations (3); TAXA 672 State and Local Taxation (3); TAXA 674 Consolidated Corporations (2); TAXA 675 Advanced Real Estate Taxation (2); TAXA 679 Welfare Benefit Plans (2); TAXA 680 Advanced Qualified Pension and Profit-Sharing Plans (3); TAXA 682 Bankruptcy Taxation (2); TAXA 684 S Corporations (1); TAXA 692 Introduction to the Taxation of Financial Products (2); TAXA 799 Independent Study (1-2).

Persyaratan masuk bagi mahasiswa internasional

Applicants must have an under-graduate degree in accounting or equivalent degree. International Students must have minimum TOEFL score of 550 on paper based, 213 on computer based or 79 on the Internet based test.

Kualifikasi

Magister (S2)

Institusi penerbit ijazah

University Of Baltimore

Nama jurusan

School of Law