2020-2021 Catalog

Master of Science in Taxation, MST

Curriculum

11-13 Courses

31-37 Credits

Program Length

Full-time in as few as 9 months

Part-time in as few as 21 months

Required Introductory Course (1 credit)

Must be taken on campus in first semester of program.

SBS-700You As a Leader: Self-Awareness, Feedback, and Decision-Making

1

Accounting Preparation Courses (6 credits)

May be waived.

ACCT-800Graduate Financial Accounting I

3

ACCT-801Graduate Financial Accounting II

3

MST Core Courses (12 credits)

TAX-801Federal Taxation of Income

3

TAX-861Tax Research

3

TAX-862Taxation of Corporations

3

TAX-863Taxation of Pass-Through Entities

3

Capstone Course (3 credits)

TAX-878Tax Compliance

3

Elective Courses (15 credits)

Three (3) of your electives must be in TAX. The remaining two electives could be in TAX and/or ACCT, or, with approval from the MST Program Director, other Sawyer Business School 700 or 800-level or higher courses.

Electives:

TAX-802Taxation of Property Transactions

3

TAX-864Tax Practice and Procedures

3

TAX-865International Taxation Outbound

3

TAX-866State & Local Taxation

3

TAX-867Mergers & Acquisitions Taxation

3

TAX-871Taxation of Estates, Trusts and Gifts

3

TAX-880Companies & Financial Products

3

TAX-881Accounting for Income Taxes

3

TAX-882Criminal Tax Investigations

3

TAX-883Introduction to International Taxation

3

TAX-910Individual Study in Taxation

1

ACCT-803Advanced Topics in Accounting

3

ACCT-804Cost and Managerial Accounting

3

ACCT-805Auditing and Assurance Services

3

ACCT-806Fraud Examination

3

ACCT-807Forensic & Investigative Accounting

3

ACCT-824Big Data and Financial Statement Analytics

3

ACCT-825

ACCT-827Special Topics in Accounting: Business Law & Taxation

3

ACCT-828Special Topics in Financial Accounting

3

ACCT-865Accounting Information Systems

3

ACCT-871Not-For-Profit and Governmental Accounting

3

ACIB-872International Accounting

3

SBS-920Graduate Internship

0

Concentration

The MS in Taxation Program requires five (5) electives as a part of the degree program. Students may declare a concentration in Corporate Taxation. If a concentration is declared, all electives must be TAX from the list below. The schedule of when courses within a concentration are offered vary by semester.

Corporate Taxation Concentration

Dive into the intricacies of corporate tax and prepare to work in a multinational, multi-state or small domestic corporate firm.

Required Courses (6 credits)

TAX-802Taxation of Property Transactions

3

TAX-881Accounting for Income Taxes

3

Choose three (3) electives from the following list: (9 credits)

TAX-865International Taxation Outbound

3

TAX-866State & Local Taxation

3

TAX-867Mergers & Acquisitions Taxation

3

TAX-880Companies & Financial Products

3

TAX-883Introduction to International Taxation

3

Learning Goals and Objectives

Learning Goals Learning Objectives
Demonstrate ability to apply analytical reasoning skills to effectively engage in tax research.
(Analytical Reasoning)
1. Identify the problem and related issues
2. Identify key assumptions
3. Generates salient alternatives
4. Quality of evidence
5. Identify conclusions, implications, and consequences
Demonstrate ability to effectively identify and communicate ethical issues related to taxation.
(Ethical Issues Related to Taxation)
1. Identify conflicts of interests and pressures that could lead to unethical conduct
2. Understand what kinds of questions are helpful to ask oneself when confronting an ethical dilemma
3. Demonstrate the ability to identify and take into account the interests of different stakeholders
4. Understand how business strategies that facilitate “doing good” can be made consistent with profitability
5. Understand that what is legal may not always be ethical and that what is ethical may sometimes not be legal
6. Appreciate that ethical norms vary across different countries and cultures
Demonstrate effective oral communication about tax information.
(Oral Communication)
1. Organize the presentation effectively
2. Deliver the presentation with attention to volume, clarity, grammatical correctness and precision
3. Develop the topic
4. Communicate with the audience
5. Use communication aids effectively
6. Summarize the presentation
Demonstrate effective written communication about tax information.
(Written Communication)
1. Develop a topic with supporting details
2. Organize written communication effectively and logically
3. Use correct word choice and effective sentence structure
4. Employ normal conventions of spelling and grammar
5. Provide examples and supporting evidence
6. Communicate accurate quantitative information

Waiver Policy

Accounting Preparation Courses may be waived.

To waive an accounting preparation course, a student must successfully complete equivalent academic coursework at the undergraduate/graduate level at a U.S. university in the seven (7) years prior to MST matriculation, with a grade of “B” or better.

Students must provide official transcripts (with English translations, if applicable). All waiver requests are evaluated upon a student's acceptance into the MST Program.

All MST students must complete a minimum of 31 graduate credits (10 courses and SBS 700) in the Sawyer Business School.

Transfer Credit Policy

Any candidate seeking transfer credits, taken at the graduate level from an AACSB-accredited MBA, MSA, MSF, or MST program, will be reviewed on a case-by-case basis. These credits may be considered for transfer if the credits do not apply to a previously completed degree.

Transfer credits must have an earned grade of "B" or better and be taken within five (5) years prior to entering the Suffolk MST program. However, at the discretion of the program director, taxation core courses may not be transferred if the subject material has changed significantly since completion. Elective or taxation core courses may be considered for transfer.

Transfer Credits from the Moakley Center for Public Management’s Certificate Programs

Students who have completed a certificate program through the Suffolk University Moakley Center for Public Management may have an opportunity to reduce credit requirements to an SBS graduate degree program (MBA, MMS, MSA, MST, MHA, MSBA, or MSM). All course waivers and/or transfers vary by program and are reviewed on a case-by-case basis by the respective SBS Graduate Programs Office.

In order for a course to be considered it must meet the following criteria: must have an SBS graduate program course equivalent; received a grade of "B" or better; and successfully completed the certificate prior to enrolling in the SBS graduate degree program.

Applicants must also meet the admission standards for the SBS Graduate degree program to which they are applying.