Tad D. Ransopher, Coordinator, 404/ 413-7229, acctdr@langate.gsu.edu
The Master of Taxation program offers a variety of courses that provide students with a meaningful opportunity to develop the technical, analytical, and research skills needed for tax practice.
1. The regulations, policies and procedures given in the "Master's Enrollment" and "Master's Programs" sections of this chapter apply to the M.Tx. program. All Master of Taxation students will complete the Business Communication Skills Requirement explained earlier in this chapter. A maximum of nine semester hours of transfer credit is permitted in this 30-hour program.
2. Course Requirements. The course requirements for the degree of Master of Taxation and the format of the program follow:
a. Foundation and Prerequisite Courses. The courses in this section are in addition to the 30 semester hours required for the M.Tx. degree. They are assigned as part of the admissions process based on a review of each student's transcripts. They can be exempted if equivalent course work has been previously completed with minimum grades of C-. Consult the Course Descriptions chapter for prerequisites to the graduate courses listed below. For descriptions and prerequisites of the undergraduate foundation courses, see the Course Description chapter of the Georgia State University Undergraduate Catalog. This catalog is available on the web at www.gsu.edu/es/catalogs_courses.html; click on Students then Catalogs.
Accounting: Financial accounting principles (Acct 2101) or MBA 8025.
Behavioral Science: Sociology (Soci 1101), psychology (Psyc 1101), anthropology (Anth 1102), buyer behavior (Mk 4100), Management principles (MGS 3400), or Managerial Decision Making (MGS 4000).
Economics: Macroeconomic principles (Econ 2105) or Microeconomic principles (Econ 2106) – Econ 2106 is preferred.
Mathematics: College algebra (Math 1111).
Statistics: MBA 7025 or Math 1070.
Taxation: Acct 4510.
Graduate students who receive a grade lower than C- in any undergraduate accounting course may repeat that course but may not enroll in any other accounting course until a grade of C- or higher is earned in that course. M.Tx. students who have undergraduate accounting courses required and who have financial aid should refer to "Courses Eligible to Count Toward Graduate Students Financial Aid" in the Financial Information chapter before registering for the first time with graduate status.
b. Required Courses in Taxation (15 hours)
* Students who have credit for an undergraduate course in corporate income tax will substitute another approved Tx-prefixed course for Tx 8020.
c. Electives in Taxation (12 hours). These courses will be chosen from the Tx-prefixed courses listed in the Course Descriptions chapter of this catalog. Students also can take Law 7600, Tax Law Clinic Tax Court I, if they have completed Tx 8040 with a grade of C or higher and the instructor of Law 7600 consents. Students desiring to specialize should consider the courses listed below as recommended electives in their M.Tx. program. Courses in boldface type are strongly recommended for the specialization. Students are not required to specialize and, thus, can decide to take whichever elective courses they wish within the constraints of this section of the program.
Entity: Tx 8100, Tx 8140, Tx 8150, Tx 8270, Tx 8300, Tx 8320, Tx 8510
International: Tx 8140, Tx 8270, Tx 8300, Tx 8320, Tx 8510, Tx 8660
Personal and Financial Planning: Tx 8100, Tx 8150, Tx 8200, Tx 8220, Tx 8510
State and Local: Tx 8140, Tx 8270, Tx 8300, Tx 8320, Tx 8510
d. Elective Course (3 hours). This course, which can be a taxation course, will be chosen from the 8000-level RCB courses (except MBA 8025 and MBA 8115) listed in the Course Descriptions chapter of this catalog. Students also can take Law 7600, Tax Law Clinic Tax Court I, if they have completed Tx 8040 with a grade of C- or higher and the instructor of Law 7600 consents.
3. Advisement/Course Selection. Each student will be assigned a faculty adviser who will be available for consultation and guidance as needed. Students may contact the School of Accountancy for the name of their faculty adviser and to schedule an appointment. The School of Accountancy requires strict adherence to the prerequisites listed for each of its courses. Students always must consult the Course Descriptions chapter of the current graduate catalog to determine if they have met the prerequisites for any course to be taken. Students enrolled in taxation or accounting courses without having completed the stated prerequisites with minimum grades of C- will be required to withdraw from the course. Any questions about course prerequisites should be directed to the School of Accountancy before registration. If prerequisites are listed that cannot be incorporated within the 33 hours of 8000-level course work for the degree, they must be taken as additional hours.
Progress toward the degree, including clearance for graduation, will be determined by the Office of Graduate Student Services by comparing courses taken by the student with the foundation courses assigned at admission and the degree requirements stated above.
4. Time Limit. The time limit for completing the M.Tx. program is five years from the first semester a course in section B, C, D, or E (above) is taken.