Master’s Degree in Taxation

  Accredited by the Mexican Postgraduate Quality Program SEP-CONACYT (PNPC)

(Scholarships for Foreing Students)

 


PROGRAM NAME: Master’s Degree in Taxation


General Office of Professions (DGP) Code: 621549

Typical time to degree: 4 semesters

Credits: 100

Degree conferred: Master of Taxation

Campus where it is offered: Hermosillo

 


DESCRIPTION OF THE DEGREE PROGRAM


General Objective

To train professionals in the fiscal field, developing skills for analyzing, interpreting and applying knowledge of fiscal regulation, which guarantees and ensures taxpayer safety in the presentation of the best alternative solution to their problems within a national context.

Specific Objectives

  • To train experts with knowledge of direct tax regulations for individuals and legal entities.
  • To train experts with knowledge of indirect tax regulations for individuals and legal entities.
  • To develop skills in analyzing and applying supplementary laws for individuals and legal entities.
  • To analyze and apply multidisciplinary strategies and administrative procedures in defense of taxpayers.
  • To design and create fiscal strategies pertaining to social security.
  • To train experts regarding labor and commercial matters in companies.

 


WHAT COMPETENCIES WILL I HAVE ACQUIRED BY THE END OF THIS PROGRAM?


Graduate Profile

Graduates will be competent masters in taxation, with current knowledge in the fiscal field and analytical and critical abilities, prepared to venture into consulting to aid the growth and progress of public and private entities, capable of facing problems in legal and tributary topics, understanding the most complex problems pertaining to the dynamics related to legal, regulatory and applied administrative modifications of the fiscal authorities at various levels, with the possibility to start a career in the research field.

Based on the academic training obtained in the master of taxes degree, graduates must possess:

Knowledge

  • Critical thought, capable of carrying out a practical and theoretical analysis of the fundamental aspects of the Mexican taxation system, in order to be prepared to face problems pertaining to legal tributary topics and apply the knowledge obtained to the solving of problems.
  • Integrating their knowledge related to processes that allow them to draft, implement and evaluate taxation policies, which will give them the necessary tools to make decisions which impact in finances, both in the private and the governmental sector.
  • Make an efficient diagnosis of the fiscal situation of individuals and legal entities subject to the various tributary regimes, separately analyzing the particularities of each case and offering alternative solutions to the presented problems.
  • Foundations to start a career in the field of research.

Skills

  • Inductive reasoning that allows for the understanding of processes and decision making in the field of fiscal policies implemented by the government.
  • Deductive reasoning regarding consequences and effects of taxation reforms in the country and their immediate environment.
  • Present and future vision of fiscal politics and its transcendence on an international scale.
  • Analytical and critical ability to provide solutions to the various fiscal problems presented to them in their professional practice.

Attitudes

  • Responsibility in professional consulting for the field of taxes, in accordance with current legislation and regulations.
  • Commitment to the application of fiscal provisions when creating strategies and letting their clients know about the perceived implications (risks and contingencies).
  • Cooperation for integration into interdisciplinary work teams, showing a cooperative, communicative and respectful attitude.

Work opportunities for graduates

The sphere of activity for the Master of Taxation is especially broad, because of the various fields and specializations: corporate taxes, special taxes, primary sector, social security, among others. Their professional development will also allow them to collaborate with national organisms that require the study and design of research which needs the interpretation of the tributary context.

 


PLAN OF STUDIES


Curriculum Map

Course List

Legal Bases I

Contributions by Legal Entities seminar

Contributions by Individuals seminar

Indirect taxes seminar

Research Methodology

Social security contributions seminar

Legal Bases II

Tax topics seminar

Legal interpretation seminar

Fiscal defense

Corporate law

Graduate Seminar

Elective I

Elective II

Elective III

Elective Courses

Fiscal planning

Contribution Auditing

Computing applied to contributions

Environmental politics

Special taxation regimes

International tributary treaties

Foreign trade legislation

Public finances

Quality management for the fiscal system

Social responsibility and transparency

 


LINES OF GENERATION AND/OR APPLICATION OF KNOWLEDGE OF THE PROGRAM


1. Study of contributions and their planning

2. Public tax policies

 


CORE FACULTY


Name

 LGAC 

Email

Dr. Fernando Calles Montijo

1

maestríaenimpuestos@unison.mx

Dr. María Eugenia de la Rosa Leal

2

maedelarosa@hotmail.com

Dr. María del Carmen Morales Tostado

1

mcmorales@pitic.uson.mx

Dr. Sergio Félix Enríquez

2

sfelix@guaymas.uson.mx

Dr. Mónica Ballesteros Grijalva

2

ballesmonik@eca.uson.mx

M.I. Víctor Hugo Bobadilla Aguiar

1 and 2

bobadillavic@prodigy.net.mx

M.I. Martín Baltazar Lagarda Esquer

2

martinlagarda@prodigy.net.mx

M.D.F. José Fidel Ramírez Jiménez

1 and 2

joseframirez@gmail.com

M.I. Saúl López Montiel

2

lopezmontiel@prodigy.net.mx

M.I. Fernando David Mendoza Encinas

1 and 2

despachojuridicomv@hotmail.com


HOW DO I ENROLL IN THIS GRADUATE PROGRAM?


Entrance Requirements

  • Professional degree in Public Accounting or related field and professional license.
  • Complete the National Graduate School Entrance Exam (EXANI-III-CENEVAL).
  • Score of at least 320 in TOEFL ITP, 22 in IBT, or A2 of CEFR.
  • Interview.
  • Additional for foreign students: comply with all requirements established by relevant legislation and demonstrate knowledge of Spanish as a foreign language.
  • Entrance application submitted through the website.
  • Copy of degree certificate (graduates from other Universities must notarize their degree and grade transcript. For foreign degree certificates, attach an official translation into Spanish, certified by the competent authority).
  • Copy of professional license.
  • Notarized copy of undergraduate studies, indicating the total amount of credits covered, with a minimum grade average of 80 for the degree obtained.
  • 4 25×30 mm black and white photographs
  • Original or certified copy of birth certificate.
  • Curriculum Vitae, in the format available for download from the website.
  • Certificate of completion of EXANI-III-CENEVAL.
  • Research topic proposal aimed towards one of the program’s lines.
  • Unique population registry code (CURP)

 

Applicant Profile

Applicants to the Master’s Degree in Taxation are professionals whose responsibility is related to tax obligations, whether in the private sector or the public sector, who seek to keep their knowledge up-to-date and acquire skills which allow them to increase their ability to perform their duties.

Applicants must have the following requirements:

Knowledge

  • Fundamental aspects of taxation.
  • Tax laws and regulations.
  • Methodologies and techniques for determination of taxes.
  • Tributary structures on a national and regional scale.

Skills

  • Basic computer and internet use.
  • Information search in databases.
  • Oral and written expression.
  • Team work.

Attitudes

  • Respect for ethical rules (professional ethics).
  • Innovation and creativity.
  • Criticality.
  • Respect and tolerance.
  • Social commitment.
  • Respect for legal standards and authority.

 


WHAT DO I NEED TO GRADUATE?


To obtain the master’s degree, the student must:

  • Successfully complete all course credits and satisfy the other requirements established in the corresponding graduate program
  • Demonstrate comprehension of a language other than Spanish, as established by the Postgraduate Academic Commission according to the study program.
  • Successfully pass the comprehensive exams in their written and oral components before an ex-professo appointed committee.
  • For the degree of doctor, pass a general knowledge exam, if established in the postgraduate program.
  • Comply with the provisions and requirements established by the Department of Academic Services for the issuance of the degree.

 

Degree Options

Aside from a thesis, the Master’s Degree in Taxation has work options for qualification, being a professional master’s; these include: monographic research, fiscal audits, strategic fiscal studies, competitive studies, consulting studies and other financial-fiscal studies.

 


HOW MUCH DOES IT COST TO STUDY THIS GRADUATE DEGREE?


Cost of the National Graduate School Entrance Exam (EXANI-III)

The applicant registration fee to study at the University of Sonora is published every year along with the new student admission announcement. See last year's information: http://maestriaenimpuestos.uson.mx/

 

Enrollment and tuition fees

At the time of enrollment in one of the graduate degree programs students must pay all corresponding fees based on the current minimum wage in the city of Hermosillo, pursuant to the Fee Regulation.  See last year's information: fees and discounts per course http://www.serviciosescolares.uson.mx/

 

Infrastructure Fee

Infrastructure fee is: $12,000 per semester.

 


FURTHER INFORMATION


Dr. Fernando Calles Montijo

Program Coordinator

Rosales y Blvd. Luis Encinas s/n, Col. Centro, C.P. 83000, Edificio 9Q3. Hermosillo, Sonora.

maestriaenimpuestos@unison.mx

Tel: +52 (662) 2592211

http://maestriaenimpuestos.uson.mx/