Name of the program: Tax Master
DGP Code: 621549
Normal period to graduate: 4 semesters
Degree that confers: Master in Taxes
Campus where it is offered: Hermosillo
Form experts in the tax area, developing skills for the analysis, interpretation and application of knowledge of tax regulations that guarantee and provide security to taxpayers in the presentation of the best alternative solution to their problems in a national context.
- Train experts in the knowledge of direct tax provisions of natural and legal persons.
- Train experts in the knowledge of indirect tax provisions of natural and legal persons.
- Develop skills for the analysis and application of supplementary laws to natural and legal persons.
- Analyze and apply multidisciplinary strategies and administrative procedures for the defense of taxpayers.
- Design and elaborate fiscal strategies in social security matters.
- Train experts in labor and commercial matters in companies.
What Will Your Competencies Be When You Finish The Program?
The graduates will be a competent tax teacher with current knowledge in the tax area, with analytical and critical capacity, in conditions to enter consulting that contribute to the growth and progress in public and private entities, able to face the problematic in legal issues and tributaries, understanding the most complex problems, taking into account the dynamics in relation to the legislative, regulatory and administrative criteria changes applicable to the tax authorities at different levels, with the possibility of starting in the research area.
The graduate must possess: Based on the academic training obtained in the master's degree in taxes.
- Critical thinking, able to carry out a practical and theoretical analysis of the fundamental aspects of the Mexican tax system, to be in a position to face the problem in legal tax issues and apply the knowledge obtained to solve problems.
- Integrate their knowledge related to the processes that allow the elaboration, implementation and evaluation of fiscal policies, which will provide the necessary tools for making decisions that impact the finances of both the private and government sectors.
- Make an effective diagnosis of the fiscal situation of individuals and corporations subject to different tax regimes, differentiating the particular situations of each case and offering alternative solutions to the problems presented.
- Bases to be able to start in the research area.
- Inductive reasoning that allows the logical understanding of the processes and decision making in the field of fiscal policies implemented by governments.
- Deductive reasoning about the consequences and effects of tax reforms in the country and its immediate surroundings.
- Present and future vision of the fiscal policy and its transcendence in the international scope.
- Analytical and critical capacity to propose solutions to the various problems of a fiscal nature that arise in the professional practice.
- Responsibility for providing professional advice in the fiscal area in accordance with current legislation and regulations.
- Commitment regarding the application of tax provisions when carrying out strategies and disclosing to clients the implications that they perceive (risks and contingencies).
- Cooperation to integrate interdisciplinary work teams showing cooperative, communicative and respectful attitude.
Labor market for graduates
The field of action of the Master in Taxes in as wide as required, for its various accents or specialties: Business taxes, Special, primary sector, social security among others. His professional development will also allow him to collaborate with national organizations that require the study and design of investigations that require the interpretation of the tax context.
List of subjects
- Legal foundations I
- Seminar on the contributions of the Morales People
- Seminar on the contributions of the Physical Persons
- Indirect tax seminar
- Investigation methodology
- Seminar on social security contributions
- Legal foundations II
- Seminar on tax topics
- Legal interpretation seminar
- Tax defense
- Corporate law
- Seminar of degree
- Optional I
- Optional II
- Optional III
- Tax planning
- Contribution audit
- Computing applied to contributions
- Environmental policy
- Special tax regimes
- International treaties in tax matters
- Legislation to foreign trade
- Public finances
- Quality management to the tax system
- Social responsibility and transparency
Lines of generation and / or application of knowledge of the program.
- The study of contributions and their planning.
- Public tax policies.
Dr. Fernando Calles Montijo
Dr. María Eugenia de la Rosa Leal
Dr. María del Carmen Morales Tostado
Dr. Sergio Félix Enríquez
MA Mónica Ballesteros Grijalva
MI Víctor Hugo Bobadilla Aguiar
MI Martín Baltazar Lagarda Esquer
MDF José Fidel Ramírez Jiménez
MI Saúl López Montiel
MY Fernando David Mendoza Encinas
How to enter this postgraduate course?
- Bachelor's degree in Public Accounting or in a related discipline and professional license.
- Submit the EXANI-III admission exam.
- Accreditation of 320 TOEFL ITP points, 22 of the IBT or A2 of the CEFR.
- Foreign students, in addition to the above, must meet the requirements indicated in the regulations and demonstrate understanding of Spanish as a second language.
- Application for Admission through the portal.
- Copy of bachelor's degree (Graduates of other universities must notarize their degree and certificate of qualifications, in case of foreign degrees, with official translation into Spanish and certified by the competent authority).
- Copy of the professional ID.
- Notarized copy of undergraduate studies, indicating the total of credits covered and with a minimum average of 80 in the bachelor's degree studied.
- 4 photographs child size (black and white).
- Original or certified copy of birth certificate.
- Curriculum Vitae, downloading the form in the portal.
- Proof of EXANI-III of CENEVAL.
- Minimum proposal of research subject framed in one of the lines of the program.
The applicant for the Master of Taxation is a professional whose responsibility is related to tax obligations; either in the field of private initiative or in the public sector, which pursues the updating of knowledge and the acquisition of skills that allow you to increase your skills in the performance of your work.
The profile of the applicant must meet the following elements:
- Fundamental aspects in tax matters.
- Laws and regulations on tax matters.
- Methodologies and techniques in the determination of taxes.
- Tax structures at the national and regional levels.
- Basic computer and internet management.
- Search of information in databases.
- Use and development of oral and written language.
- With adherence to deontological rules (professional ethics).
- Innovation and creativity.
- Respect and tolerance.
- Social commitment
- Respect for legal norms and authority.
What do you need to get the degree?
To obtain a master's degree, you must:
- Approve the total credits and meet the other requirements established in the corresponding graduate program;
- Proof of understanding a language other than Spanish, as established by the Academic Committee of the Postgraduate Program according to the study program.
- Pass the examination of grade in the written phase and in the oral phase before a jury named ex profeso.
- For the degree of doctor, to pass a general examination of knowledge in the case in which the graduate program contemplates it.
- Comply with the provisions and requirements demanded by the School Services Office for the issuance of the degree.
In addition to the thesis, the Master's Degree in Taxes will have terminal degree work options, since it is a professional masters degree, which may be: monographic investigations, audits for fiscal purposes, fiscal strategic studies, competitive studies, consulting studies and other financial studies- fiscal.
How much does it cost to study this postgraduate course?
Cost of the EXANI-III
The registration cost of applicants to enter the Universidad de Sonora is announced annually along with the first entry notice. Check this information for the last year: http://maestriaenimpuestos.uson.mx/
Registration and tuition fees
Students, when enrolling in any of the graduate programs, must cover the corresponding fees according to the current minimum wage in the city of Hermosillo, as established in the Quotas Regulation.
The infrastructure fee is: $ 12,000 each semester.
Dr. Fernando Calles Montijo
Rosales and Blvd. Luis Encinas s / n, Col. Centro, CP 83000, Building 9Q3. Hermosillo, Sonora.
Tel: 52 (662) 2592211
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