MASTER'S PROGRAM IN TAXATION POLICY AND MANAGEMENT, GRADUATE SCHOOL OF BUSINESS AND COMMERCE

Updated: 1 December 2021

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 will resume 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 (the latter to be confirmed soon) available for eligible students subject to those institutions’ approval. Application for the Program starting from September 2022 will be received during 8 December 2021 and 31 January 2022.

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, macroeconomics, 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.

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.

The courses are categorized into mandatory ones and elective ones with the number of the former more than the latter. All the courses are conducted completely in English. For the purpose of encouraging students to further increase their interest in the country and the society where they live, a course for Japanese language is additionally provided.

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 Studies in International Finance
Advanced Study of International Economy
Advanced Study of Micro Marketing
Advanced Study of Public Finance
Basic Japanese (no credit)
Business and Strategic Management in Asia
Business Communication
Business Economics I
Business Economics II
Domestic Tax Law
Economic Analysis
Economic Growth
International Economy
International Tax Law
Introduction to Econometrics
Introduction to Management Strategy
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
Spatial Economics
Others

Course Description 2021-2022

https://www.ic.keio.ac.jp/en/study/jjwbgsp/course_description_2021.html

Students' Research Papers

https://www.ic.keio.ac.jp/en/study/jjwbgsp/research_paper.html

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
Late 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.
 

カントリーレポート発表会(9月28日).JPG

Application

Please refer to the following link for the details of application process.

Information on Application

Academic Fees and Expenses

At the time of enrollment, you will only be required to pay for the Fall Semester of AY 2022. The amount for tuition fees for the 2022 academic year is as follows.
 

Updated: 29 November 2021

  AY2022 (April 2022 to March 2023)
Academic fees and expenses  Registration fee 60,000
Tuition fee 970,000
Other expenses Materials Distribution fee and Other Course-related fee  6,500
Student Government fee 1,600
Student Health Care Mutual Aid Association Annual fee 2,600
Total
(Fall Term)
1,040,700
(520,400)

(Amounts in Japanese Yen)

  1. Fees excluding Student Health Insurance Union Initial Fee can be paid in two installments in the Spring and Fall semesters (payment amounts given in parentheses). For payment of academic fees and expenses after enrollment, please contact the Keio University Accounting and Finance Office (Tel: 03-5427-1528).
  2. Expenses which the university is entrusted to collect (materials distribution fee and other course-related fees, paper publication fee, student government fee, Student Health Care Mutual Aid fee) are subject to change as necessary by academic year while you are enrolled.
  3. The Student Health Care Mutual Aid fee includes a 100 yen registration fee. However, students who have completed a master's program at a Keio University Graduate School and will enroll at another Graduate School, or students who have completed a master's program and will enroll in a doctoral program before a year has passed are not required to pay the registration fee.
  4. Please note that the sliding scale system as stipulated in the University Regulations will be applied to determine the annual amount you will be required to pay for the registration fee and tuition. The standard for the rate of increase is based on the slide rate (rate of increase for salaries of civil servants as recommended by the National Personnel Authority for the previous year).

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
This scholarship is available for nationals of developing countries specified for JJ/WBGSP Participating Programs 2022-2024. Its application window will open from March 29, 2022 to May 27, 2022.

Asian Development Bank

ADB-Japan Scholarship Program  Updated: 1 December 2021
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 International Exchange Services Group, Office of Student Services of Keio University shortly after admission is granted.

Contact Information

Master’s Program in Taxation Policy and Management (TPM)
International Exchange Services Group
Office of Student Services
KEIO UNIVERSITY

2-15-45 Mita, Minato-ku, Tokyo, 108-8345 JAPAN
TEL: +81-3-5427-1616
FAX: +81-3-5427-1638
Email: ic-jjwbgsp@adst.keio.ac.jp