MASTER'S PROGRAM IN TAXATION POLICY AND MANAGEMENT
Overview
Tax is a basis for the nation as a major financial source to finance public services conducted by the government. If a developing country is to pursue economic development, how to enhance domestic resource mobilization, particularly tax revenue, and so avoid excessive reliance on external resources should be of critical importance.
Keio University, through the Graduate School of Business and Commerce, has provided the Master's Degree Program in Taxation Policy and Management since 1996 in close cooperation with the National Tax Agency for promising personnel having been and expected to be engaged in tax policy-making and tax administration in developing countries.
The Program resumed as Master's Program in Taxation Policy and Management from September 2022 (its academic year is to be changed from April-March to September-September from 2022) with scholarships not only of the World Bank but also of the Asian Development Bank available for eligible students subject to those institutions' approval.
Since its establishment in 1961 (Showa 36), the Graduate School of Business and Commerce has consistently designed its curriculum based on this fundamental principle in its education programs. We believe that acquiring superficial knowledge about systems is not enough. It is also important to be informed about what lies behind these systems and to understand the basic structural mechanisms that move society.
Curriculum
Program objectives
*To improve academic skills to find out useful data and
make analysis related to tax and other economic issues
facing a developing country and to build capacity of writing
and presentation on identified issues and proposed
solutions.
*To deeply understand tax policy and systems based on
international comparison and study other related policy
fields such as public finance and business economics so as
to be able to identify policy issues facing a developing
country from broader perspectives and propose solutions or
strategic directions.
*To study the ways to improve effectiveness and efficiency
of tax administration, in both aspects of taxpayer services
and enforcement, based on up-to-date best practices
conducted in Japan and internationally so as to be able to
identify administrative issues facing a developing country
and propose solutions.
Curriculum and Degree requirements
The Master's Program in Taxation Policy and Management is a two-year program which offers a Master of Arts degree in Business and Commerce. Its curriculum is comprised of courses related to tax policy/administration and public finance as well as other courses with a wide range of subjects. Courses with subjects of domestic/international tax system and policy, public finance and accounting provide students with opportunities to enhance and update their tax-related knowledge and deepen their understanding of potential issues and solutions. Courses with subjects in other economic fields such as business economics, business administration, macroeconomic analysis, international economy, international finance and Japanese economy provide them with opportunities to study and research tax issues and others from broader perspectives. The curriculum also offers courses with subjects including econometrics, academic writing and business communication for helping improve students' analytical, writing and presentation skills. The courses are categorized into mandatory ones and elective ones. All the courses are conducted completely in English.
Students are also provided with an opportunity to take a practicum course conducted by the tax administration of the Japanese government (the National Tax Agency) through its staff training institution, the National Tax College, as described in more detail below.
For completing coursework, students are required to earn at least 32 credits (each semester course gives 2 credits) based on the Graduate School's rules though they are encouraged to earn more credits given the nature of the Program. In addition to the minimum credit requirements, the curriculum requires scholars to write and submit a thesis and pass the following thesis defense, which would be the greatest task for students to earn the Master's degree.
Course List
| Academic Writing Accounting Advanced Study of Comparative Management Advance Study of Econometrics Advanced Study of International Economy Advanced Study of International Finance Advanced Study of Micro Marketing Advanced Study of Modern Business Administration Advanced Study of Public Finance Business Communication Business Economics I Business Economics II Consumer Psychology in Global Markets Domestic Tax Law Economic Analysis Economic Growth International Economy International Tax Law Introduction to Econometrics Japanese Economy Macroeconomics Seminar: Advanced Study of Tax Administration (Practicum at the National Tax Agency) Seminar: Advanced Study of Taxation and Economic Policies Seminar: Public Finance Others |
Course Description: AY2024
TPMCourseRegistrationGuide2024.pdf
Students' Research Papers
Academic Calendar
| 1st year | Late September | Enrolment and orientation |
| Early October | Fall Semester classes start | |
| Early October | Practicum at NTC starts | |
| Late December - Early January | Winter break | |
| End-January | Fall Semester classes end | |
| March | Intensive lecture at NTC | |
| Early April | Spring Semester classes start | |
| Mid-June | Practicum at NTC ends | |
| End-July | Spring Semester classes end | |
| 2nd year | Early October | Fall Semester classes start |
| Late December - Early January | Winter break | |
| End-January | Fall Semester classes end | |
| Early April | Spring Semester classes start | |
| Late May | Master's Thesis title due | |
| Late June | Master's Thesis due | |
| Mid-July | Thesis Defense (oral examination) | |
| Late July | Spring Semester classes end | |
| Early September | Graduation (Degree conferring ceremony) |
NTC Practicum and Other Opportunities
NTC Practicum
The greatest unique feature of the Program derives from a close association with the National Tax Agency which offers, through the National Tax College (NTC), a practicum course specifically designed for capacity-building of tax administration officials in developing countries. The practicum is provided for 9 months and formally incorporated in the Program as a mandatory course. Students are given lectures together with students (also from developing countries) studying in other universities and required to conduct research work focusing on administrative issues. They are also given chances to conduct activities including mock tax treaty negotiations and field trips. The practicum complements the Program by focusing on practical aspects in the study on tax systems.
Other opportunities
The Program also provides students with valuable opportunities of participating in high-level international conference as an observer on a regular or ad-hoc basis. Although these opportunities are not formally included in the Program, in practice students are given a chance to be an observer of the Japan-IMF High-level Tax Conference almost every year. In 2019, they also attended the Asian Development Bank-OECD Tax Workshop. This derives from a close association of Keio University with such international organizations. This opportunity gives students precious experience of studying up-to-date tax issues with the highest priority.
Application for September 2024 Enrollment
Eligibility Requirements
Applicants who meet all of the following requirements (1, 2, 3) are qualified to apply for admission.
An applicant is required to
1. Hold a Bachelor's degree or its equivalent with superior academic achievement earned at least three (3) years prior to the Application Deadline.
2. Have, by the time of the Application Deadline, at least three (3) years of full time paid professional experience in the field of tax policy and administration at a public body (institution) after obtaining a Bachelor's degree.
3. Demonstrate proficiency in the English language at the level of a TOEFL score of 80 (iBT) or better, or an IELTS score of 6.0 or better.
Application Schedule
| Application Period | 10:00 a.m. on December 1, 2023 - 3:00 p.m. on January 11, 2024 |
| Announcement of Results | 10:00 a.m. on February 29, 2024 |
Please note that the application deadline is set earlier than last year.
Application Fee
JPY 10,000 (+ an administrative fee JPY 401)
Application Guide
Information on the application procedure (including the link to Application Guide for September 2024 Enrollment)
Application Review Process
Assessment of each applicant is based on an evaluation of the application documents.
Academic Fees and Expenses
Please refer to Academic Fees for Keio University Graduate Schools to find the latest academic fees and expenses for the Graduate School of Business and Commerce
Scholarships upon Admissions
The Program offers for admitted applicants an opportunity to apply for scholarships shown below. Applicants who intend to apply for any of those scholarships are required to closely check their eligibility requirements including countries eligible for those scholarships.
The World Bank
JJ/WBGSP Participating Programs
https://www.worldbank.org/en/programs/scholarships#3
Please check with JJ/WBGSP website to see which developing
countries are eligible for the scholarship and when
application window will open for JJ/WBGSP Program 2024-2026.
Asian Development Bank
ADB-Japan Scholarship Program
https://www.adb.org/work-with-us/careers/japan-scholarship-program
Please note that admitted applicants who want to apply for
the ADB-Japan scholarship will be requested to prepare and
submit all required documents for the application of the
ADB-Japan scholarship to the Graduate School of Business and
Commerce, Keio University, shortly after admission is
granted.