Master of Science in Taxation Curriculum
The MST degree is obtained by completing 10 classes (30 credits hours). Eight courses (24 credits) are core courses required of all students. Two elective courses of interest (6 credits), which include MTAX or MBA electives, must be completed.
Required Core Courses (24 credits)
- MTAX 710 Tax Research
- MTAX 712 Federal Income Tax Procedures
- MTAX 720 Taxation of Individuals and Partnerships
- MTAX 721 Taxation of Corporations and Shareholders
- MTAX 730 Auditing Theory and Practice for Tax Practitioners
- MTAX 750 Reporting for Tax Exempt Organizations
- MTAX 760 Estate and Gift Taxation
- MTAX 790 International Taxation
Tax Elective Courses (6 credits)
Students must complete two other elective courses of interest, which could be tax or other MBA electives.
Example electives include:
- MBA 731 Forensic Accounting
- MBA 732 International Accounting
- MBA 751 Financial Statement Analysis
- MBA 752 Investment Analysis
- MBA 777 Issues in Corporate Governance
- MTAX 780 Contemporary Issues in Taxation I
- MTAX 781 Contemporary Issues in Taxation II
Incoming students must complete three prerequisite courses outside the MST before enrolling in the MS in Taxation. These prerequisites consist of three credits in Accounting (MBA. 703)*, three credits in taxation (ACCT 317 or ACCT 318), and three credits in business law (B.A. 403). The prerequisites may be waived if the student has previously completed the indicated course work with a satisfactory grade or achieved CPA certification.
*ACCT 101 and ACCT 102 or their equivalent may be substituted for MBA. 703.