Taxation

Graduate Program HeadHenock Louis
Program CodeTAX
Campus(es)World Campus (M.Acc.)
Degrees ConferredMaster of Accounting (M.Acc.)
The Graduate Faculty

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The Master of Accounting in Taxation program will prepare graduates to stand out in a competitive job market by studying at a highly reputed business school with some of the world’s leading academic thinkers and industry experts. This program will provide students with the knowledge of tax law and policy. The program will be taught by the same world-class professors who teach our M.B.A. students. The learning outcomes will be achieved by a combination of lectures by faculty, invited guest lecturers, reading of key literature, individual and team projects, and practical involvement in a leadership culminating experience.

Admission Requirements

Applicants apply for admission to the program via the Graduate School application for admission. Requirements listed here are in addition to Graduate Council policies listed under GCAC-300 Admissions Policies.

The following are required:

The language of instruction at Penn State is English. English proficiency test scores (TOEFL/IELTS) may be required for international applicants. See GCAC-305 Admission Requirements for International Students for more information.

Core Application Packet

  • Completed Graduate School application for admission and payment of nonrefundable application fee.
  • Statement of purpose: a 2-3 page essay articulating career and educational goals that demonstrates your written communication skills.
  • Vita or Résumé.
  • Two letters of recommendation that attest to your readiness for graduate study. Within the online application you will be asked to enter the names and email addresses of two individuals who will be providing your recommendations. Those individuals will receive a note via email asking them to complete a brief form that will serve as your recommendation. Please inform all recommenders they must submit the form for your application to be complete.
  • Official transcripts from all post-secondary institutions attended.

Degree Requirements

Requirements listed here are in addition to Graduate Council policies listed under GCAC-700 Professional Degree Policies.

A minimum of 30 credits at the 400, 500, or 800 level is required, with a minimum of 18 credits at the 500 or 800 level, and at least 6 credits at the 500 level.

CORE COURSES (21 credits)

The core Taxation courses are designed to teach students to think more strategically, assess external trends, learn from exemplar organizations, and enhance their ability to function in today’s business environment.

Required Courses
ACCTG 812TAXATION3
ACCTG 522Corporate Taxation and Financial Reporting3
ACCTG 823Survey of Tax Topics3
ACCTG 801Tax Law and Policy3
ACCTG 826International Taxation1.5
ACCTG 827State and Local Taxation1.5
ACCTG 802Topics in Corporate and Tax Law3
ACCTG 529Tax Research and Analysis3
Electives
Students will also complete 9 credits of elective courses. A list of elective courses approved to count towards the degree requirements will be maintained by the program office.9
Culminating Experience
ACCTG 529Tax Research and Analysis (Capstone Course)3
Total Credits33

Culminating Experience

The culminating experience for the degree is a capstone course, ACCTG 529 (3 credits), that provides an opportunity for students to apply and integrate the knowledge and skills that were gained throughout the program.

Minor

A graduate minor is available in any approved graduate major or dual-title program. The default requirements for a graduate minor are stated in Graduate Council policies listed under GCAC-600 Research Degree Policies and GCAC-700 Professional Degree Policies, depending on the type of degree the student is pursuing:

Student Aid

World Campus students in graduate degree programs may be eligible for financial aid. Refer to the Tuition and Financial Aid section of the World Campus website for more information.

Courses

Graduate courses carry numbers from 500 to 699 and 800 to 899. Advanced undergraduate courses numbered between 400 and 499 may be used to meet some graduate degree requirements when taken by graduate students. Courses below the 400 level may not. A graduate student may register for or audit these courses in order to make up deficiencies or to fill in gaps in previous education but not to meet requirements for an advanced degree.

Learning Outcomes

1.  Solid Tax Foundation

MTax graduates will acquire technical competence in multiple areas of the tax law.

Learning Objectives:

  • MTax graduates will acquire in-depth understanding of tax authority, including law, regulations and court cases in a number of taxation areas.
  • MTax graduates will demonstrate knowledge of tax policy and procedure as well as how the IRS interprets/applies laws.

2.  Tax Analysis

Learning Objectives:

  • MTax graduates will develop the ability to analyze and resolve complex tax matters, through issue identification, research, and application of the law to specific facts.
  • MTax graduates will develop the skills and knowledge to systematically and analytically provide tax planning and recommendations.

3.  Communication

MTax graduates will be able to effectively communicate tax research results and strategies.

Learning Objectives:

  • MTax graduates will develop skills needed to present written research results and recommendations in the form of case briefs, memos and letters for both clients and management.
  • MTax graduates will learn to orally communicate tax well-reasoned research results and recommendations to individuals and groups.

4.  Ethical Responsibilities

MTax graduates will be attuned to the ethical responsibilities of a tax professional in today’s society.

Learning Objectives:

  • MTax graduates will learn to apply laws, ethical principles, and professional standards in order to evaluate situations and make moral decisions.
  • MTax graduates will cultivate a principled approach to leadership, valuing others’ perspectives and acting with integrity.

Contact

Campus World Campus
Graduate Program Head Henock Louis
Director of Graduate Studies (DGS) or Professor-in-Charge (PIC) Lawrence Friedken
Program Contact

Michelle Kristen Rockower
mkk114@psu.edu
(814) 865-5290

Program Website View