MS in Taxation

The Master of Science in Taxation provides the conceptual understanding and technical competence for a career in taxation. Employment opportunities include the tax departments of CPA and law firms, as well as corporations and government tax agencies. For those already employed in the field, the MS in Taxation should meet the continuing education requirements of professional associations and licensing boards.

The curriculum is designed for students with an undergraduate degree in business administration with a concentration in accounting. Students with a Bachelors degree in a field other than business administration may be required to take additional preparatory courses in Financial Accounting, Microeconomic Perspective for Mangers, Managerial Finance, and Management of Information in the Corporate Environment.

Required Tax Course (3 units)
ACCT 470	Tax Research, Practice and Procedures (3)

Electives in Taxation and Related Fields (15 units)
Five courses (15 units) to be selected in consultation with, and approved by, the M.S. in Taxation Graduate Advisor.

Available electives include, but are not limited to:
ACCT 408	Problems in Taxation (3)
ACCT 508	Seminar in Tax Planning (3)
ACCT 572	Seminar in Taxation of Corporations and Shareholders (3)
ACCT 573	Seminar in Taxation of Property Transactions (3)
ACCT 574	Seminar in Taxation of International Business Operations (3)
ACCT 575	Seminar in Estate, Gift, Inheritance Taxes and Estate Planning (3)
ACCT 576	Seminar in State and Local Taxation (3)
ACCT 577	Seminar in Taxation of Employee Compensation (3)
ACCT 578	Seminar in Taxation of Partnerships (3)

Other Electives (9 units) to be selected in consultation with and approved by the M.S. in Taxation Graduate Advisor

One course (3 units) in either economics or political science.

Recommended courses are:
ECON 517	Economics of Public Finance (3)
POLSC 421	Public Finance Administration (3)
POLSC 519	State and Local Government (3)
POLSC 528	Seminar in Public Administration & Policy (3)

Two courses (6 units) in either business or non-business fields.

Terminal Evaluation (3 units)
ACCT 597	Project (3)

For Further Information
Questions about curriculum content and career opportunities should be directed to Dr. Michael Moore, M.S. Taxation Advisor, Department of Accounting, California State University, Fullerton, telephone (714) CSU-2732 or e-mail mimoore@fullerton.edu