Program Overview

Master of Taxation Degree Requirements

The Master of Taxation degree program requires applicants to hold an earned baccalaureate from a regionally accredited college or university or the recognized equivalent from an international institution. The minimum undergraduate GPA for admission consideration is a cumulative 2.5 on a 4.0 scale or a 2.5 on a 4.0 scale for the last 60 semester credits or 90 quarter credits.

Admission Criteria

• Bachelor's degree from a regionally accredited institution
• Minimum undergraduate GPA of 2.5 on a 4.0 scale
• Minimum GPA of 3.0 on a 4.0 scale for all graduate coursework undertaken (for applicants with graduate coursework but no master's degree)
• An earned master's degree or higher from a regionally accredited institution supersedes the minimum standards for the baccalaureate

Standardized Test Scores

The GMAT or GRE is required for admission. Scores must be received directly from the testing agency by the deadline. The GMAT code number is MZR-GT-68, and the GRE code number is 4842. Waivers from the GRE/GMAT are considered for applicants who:

• Received a bachelor's degree in accounting or a business administration degree with a major in accounting with a cumulative GPA greater than or equal to 3.0
• Received a bachelor's degree in accounting or a business administration degree with a major in accounting and have earned a graduate-level degree from an accredited school
• Have passed all four parts of the CPA Exam

English Language Proficiency Test Score Requirements

The minimum TOEFL/IELTS/CAE test score requirements are:

• Minimum TOEFL Score (Internet-based test): 80
• Minimum IELTS Score: 6.5
• Minimum CAE Score: 176 English Conditional Admission may be offered to academically qualified non-native English speakers who do not meet the minimum TOEFL/IELTS scores.

Program Requirements

All students must complete 24 or 30 semester hours within the approved curriculum. The program includes:

• Required Courses:
  • TAX 4001 Fundamentals of Taxation (4 credits)
  • TAX 4002 Corporate Taxation (3 credits)
  • TAX 4003 Partnership Taxation (3 credits)
  • TAX 4004 Tax Procedure (1-3 credits) or TAX 4024 Advanced Tax Procedure
  • TAX 4005 Taxation Research and Writing (1 credit)
• Elective Courses: 10-16 credits (students choose from available TAX electives in consultation with an advisor)
• Total Hours: 24 or 30 Students must earn and maintain a cumulative GPA of at least 2.7 to remain in good standing.

Program Duration and Time Limit

A full-time student is expected to earn the degree in one year or over two semesters, while a part-time student can earn the degree in 2-3 years. The program time limit is 5 years from the time of matriculation.