MASTERS IN TAX ADMINISTRATION (with specialization in Tax or Customs)
Course Overview
Eligibility
Modules
Assessment
Course Overview
This programme is an innovative and specialist graduate programme designed to impart advanced knowledge of major technical, conceptual and research issues in the areas of tax and customs administration and provide training in the practical and procedural aspects.
Duration: 2 Years
Mode of Study: Evening/Weekend
Eligibility
- A holder of Bachelor’s Degree in Economics or Business related areafrom a University recognized by Commission for university education(CUE) with at least 2nd Upper Division OR
- A holder of Bachelor’s Degree in any discipline recognized byCommission for university education (CUE) and a PostgraduateDiploma in Economics, Business or related disciplines from aUniversity or an Institution recognized by Moi University Senate OR
- Applicants with at least 2nd Class Honors, Lower Division arerequired to provide evidence of 2 years work experience.
Modules
Masters in Tax
Semester 1
- Tax Theory and Practice
- Customs Theory and Practice
- Public Finance and Fiscal Policy
- Accounting for Tax and Customs
Semester 2
- Governance and Ethics
- Research Methods
- Econometrics
- Contemporary Issues in Tax and Customs
- Customs Tariff Classification (COM) II
Semester 3
- Income Tax Law
- Excise Duty Law and Practice
- VAT Law and Practice
- Taxation of Individual and Partnerships
Semester 4
- Taxation of Co-operation and Special Entities
- International Tax Law and Practice
- Tax Audit Management
Semester 5
- Tax Case Law
- Tax Research Seminar
Masters in Customs
Semester 1
- Tax Theory and Practice
- Customs Theory and Practice
- Public Finance and Fiscal Policy
- Accounting for Tax and Customs
Semester 2
- Governance and Ethics
- Research Methods
- Econometrics
- Contemporary Issues in Tax and Customs
- Customs Tariff Classification (COM) II
Semester 3
- Customs Law and Regulation
- Customs Administration in the Region
- Harmonized System
- Regulatory Compliance Management
Semester 4
- Harmonized System II
- Customs Valuation
- Regional Economic Block
Semester 5
- Customs Research Seminar
- Research Project
Exemptions are provided for students in line with the policy
Assessment
As a guide, Students must attend a minimum of 80% of all lectures, seminars and tutorials, failure to which he/she will not be allowed to register for examinations. The course must be completed within two years comprising five semesters.