Master of Taxes

The purpose of the Master's Degree in Taxes is to train professionals in the mastery and application of theoretical and practical knowledge related to the management, administration, analysis of taxes and tax charges, both in the public and private sectors, in the framework of an open economy, considering the perspective of the entrepreneur and the authority.

The program contemplates that its students have adherence to values in their professional actions, for the implementation of teaching within the framework of rights, a transversal approach is intended in the subjects of the degree seminar I and II, in such a way that it is a very personal work between tutor and student.

The line of work presented by the master's degree is: Accounting and Fiscal Studies of Organizations.

General purpose

Train professionals specialized in Taxes for the implementation of applications of innovative solutions in the tax field, national and international vision on the tax system, analyze and favor sustainable development strategies in the business and government sectors with adherence to social responsibility and professional ethics.

Specific objectives

Evaluate tax entities, under a national and international approach, to identify the areas of possibilities for the sustainable development of society.

Plan proposals for action in the tax environment with strict adherence to the law and institutional values.

Graduation profile

Knowledge

• State relations with companies according to the framework of tax law.
• The direct national tax obligations that affect moral and physical persons;
• National consumption taxes;
• Social security contributions;
• Methodologies for the solution of cases of public and private companies.
• Systematized search for information on theoretical and/or practical contributions that favor continuous updating.

Abilities

• The management of businesses in their life cycle, within the tax legal framework.
• The tax relationship between the State and the taxpayer;
• In fiscal and non-fiscal regulations; and optionally those related to foreign trade;
• The optional analysis of the dynamics of the economic environment and its impact on tax matters;
• The evaluation under a framework of professional ethics of economic phenomena with an impact on tax matters;
• The implementation of methodologies for the resolution of cases of public and private companies;
• Specialized collaborative work.

Attitudes

• Active participation, in the proposal for the solution of problems and/or cases in public and private companies.
• Critical thinking in search of specialized analyzes that present opinions that are timely, reliable and consistent with reality.
• Joint thinking, creating a shared perception of events, in order to achieve sustained development.
• Decision making based on objectives clearly analyzed from different perspectives.

Values

The nature of the training promoted by the institution is reflected in the values acquired by its graduates. These are the following:

• That of social responsibility; through the development of projects, under a framework of professional ethics, that allow optimization in private companies, the tax burden and expedite the reinvestment of financial resources and improve the living conditions of workers through incorporation into the formal social security system, likewise The work of the graduate, in the public sector, will be oriented towards the permanent search for the present and future well-being of society through the administration of economic resources for the generation of benefits for society by carrying out the economic activity of the State.
• That of human sensitivity; The graduate will have a significantly structured criterion, in terms of social security, envisioning the obtaining and conservation of rights in the matter, seeking their insertion into the formal economy.
• That of innovation; creativity, inventiveness and ingenuity in the responsible improvement of alternatives, models, processes, methods and technologies in order to obtain better results in the solution of business cases, putting into application all the knowledge acquired in the postgraduate course, in load optimization tax and compliance with tax obligations, within a framework of professional ethics.

Requirements to obtain the degree

Those people who meet the admission profile must complete the admission process, a mechanism of crucial importance to guarantee the quality of the postgraduate course, in which the entry requirements that the best candidates must have are established, in order to achieve the objectives of the postgraduate course. and the profile of the graduate. The applicant must meet the following requirements.

Institutional entry requirements

• Have obtained a professional degree consistent with the training that the postgraduate course will provide;
• Accredit the admission exam with a minimum score of 1000 points;
• Have obtained a minimum average of 8.0 in previous studies; and
• Present all the administrative documentation requested by the Department of School Control.
• Also, ensure understanding of English; having accredited with 400 points the TOEFL exam; and a year meet 450 points.

Postgraduate requirements and criteria

• Submit a resume to the Graduate Academic Council.
• Present the general knowledge exam in the area.
• Present psychometric test.
• Submit a degree project based on the lines of knowledge of the program.
• Deliver a statement of reasons with a maximum length of two pages.
• Meet with the Admission Committee.

Additionally, it is considered essential to have a minimum of three years of work experience in their professional area. This requirement will be evaluated through the selection process.

Based on the results of the admission exam, and once the institutional admission requirements have been met, the Academic Committee of the Master's Degree in Taxes will select the applicants, jointly assessing all the elements and criteria of the postgraduate course.