Coordinator: Robert E. Wnek, Professor, B.S.B.A., Villanova University; J.D., Widener University School of Law; L.L.M., Boston University School of Law; CPA
The decision by government to utilize its taxing authority to pursue a variety of economic and social goals has led to the development of a complex body of tax law. Given the dynamic state of society's economic and social goals, the body of tax law characteristically exists in a continual state of change. The complexity of tax law is significant because of its influence on the economic decision-making process and because of its impact on the successful achievement of society's goals. Tax consequences have been and will continue to be an important financial consideration.
Program Outcomes
1. Understand the economic, political and social objectives of tax legislation. Students will demonstrate facility with functional areas of taxation.
2. Students will apply knowledge from "1" toward analysis and recommendations for action in a business situation and recommend alternative courses of tax planning and recognize their consequences. Solve quantitative tax problems as applied to business situations.
3. Students will be able to demonstrate an ability to analyze the ethical and social ramifications of tax compliance and planning decisions.
4. Students will be knowledgeable about research tools that can be used to make themselves more effective in the process of developing and applying their tax strategies.
5. Students will produce written and oral reports that are understandable, defendable, concise and that use appropriate tools of analysis in reaching conclusions and recommendations.
Admission Policy
Admission to the program is available to accountants, CPAs, attorneys, businesspeople and those holding an undergraduate degree from an accredited institution.
Candidates for admission must meet the same graduate business program admission requirements outlined above for the M.B.A. program. Admission is based primarily on an applicant's undergraduate record and work experience; however, the promise of academic success is the essential factor for admission.
A total of 30 credits hours, including a research project, are required for the Master of Science in Taxation degree. The transfer of credit from other institutions is permitted subject to the Graduate School policy on transfer credit and residency requirements detailed elsewhere in this catalog.
Accountants and practitioners wishing to improve or update their skills, or practicing CPAs in need of continuing education credits, and others seeking to expand their tax backgrounds but uncertain about pursuing a master's in taxation, should consider pursuing a Taxation certificate as an alternative.