Master of Arts in Taxation

Master of Arts in Taxation

Course Title

Master of Arts in Taxation

MQF Level

7

Duration and Credits

5 Semesters

90 ECTS

Mode of Study

Part-time Evening

Information for International applicants

Applicants must be in possession of:

Refer to the list of country-specific qualifications

  1. the degree of Bachelor of Accountancy (Honours) with at least Second Class Honours or the degree of Master of Accountancy classified with at least Pass with Merit, or any other professional qualification recognized as equivalent by Senate or
  2. the degree of Bachelor of Commerce (Honours) with at least Second Class Honours or
  3. the degree of Bachelor of Laws obtained with at least Category II or the degree of Bachelor of Laws (Honours) with at least Second Class Honours or
  4. a Bachelor degree obtained with at least Second Class (Honours) or with at least Category II in an area of study deemed suitable by the Board of Studies, awarded by this University or any other higher education institution recognised by Senate or
  5. a Bachelor degree with Third Class Honours or Category III in an area of study deemed suitable by the Board of Studies awarded by this University or any other higher education institution recognised by Senate and a minimum of three years’ relevant work experience.

The admission of applicants under paragraph (d) may be made conditional on the result of an interview conducted by an interviewing board appointed for the purpose.

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You can submit your application online. The deadlines for submission of applications vary according to the intake and courses. We encourage all international applicants to submit their applications as soon as possible. This is especially important if you require a visa to travel and eventually stay in Malta.

You can compare your national qualifications to the local requirements by visiting our qualifications comparability webpage. Access more information about our admission process and English language requirements.

The University of Malta has student accommodation on campus called Campus Hub. Campus Hub is just a 2-minute walk from the main campus. For more information, visit the accommodation website.

Our dedicated team at the student recruitment office is here to support you every step of the way. From the moment you start your application to the moment when you receive your decision letter, we're here to assist you. If you have any questions or need further information, don't hesitate to reach out to us. You can contact us at info@um.edu.mt, and our team will be more than happy to help.

After you receive an offer from us, our International Office will assist you with visas, accommodation and other related issues.

This programme is offered as an interfaculty programme of the Faculty of Economics, Management and Accountancy and the Faculty of Laws.

The Master of Arts in Taxation is a 2-year interdisciplinary programme designed to integrate tax law with the fundamentals of corporate finance and microeconomics. Through the integration of legal, economic, financial and governance study-units, you will acquire an understanding of how taxes affect decision-making, asset prices and the financial and operational structure of firms. You will be provided with an opportunity to design new tax systems, thus rendering lawyers, accountants, economists and policy makers more proactive in their decision making. You will have the opportunity to gain multiple skills required to undertake impact assessment exercises of existing and new tax-systems, while also evaluating the economic, legal, financial, social and political considerations. Finally, through ethical principles woven throughout the programme, you will be prepared to work as an accountable professional with a keen sense of corporate social responsibility.

Students are required to obtain a total of 90 ECTS credits over a period of 5 Semesters of part-time study.
 
Year   (This/these unit/s start/s in Semester 1 and continue/s in Semester 2)
 
Compulsory Units (All students must register for this/these unit/s)
 
ACC5322 Advanced Taxation Theory and Practice 10 ECTS      
ECL5115* European Union Tax Law 10 ECTS      

* Students who have successfully completed this study-unit whilst pursuing previous courses shall be required to register for an alternative study-unit.  
 
Semester 1
 
Compulsory Units (All students must register for this/these unit/s)
 
ACC5342 Transfer Pricing Theory and Practice and an Introduction to U.S. Federal Income Tax Law 5 ECTS      
ECL5101 EU Financial Services Law 5 ECTS      

 
 
Semester 2
 
Compulsory Units (All students must register for this/these unit/s)
 
ECN5103 Economic Principles of Taxation 5 ECTS      
INS5010 Governance, Regulations and Compliance Management 5 ECTS      

 
 
Summer Semester
 
Compulsory Units (All students must register for this/these unit/s)
 
ACC5162** Dissertation 30 ECTS      

**Work on the dissertation is expected to start during Semester 3 of Year 1 and continue up to the last semester of the final year.  

 
Year   (This/these unit/s start/s in Semester 1 and continue/s in Semester 2)
 
Compulsory Units (All students must register for this/these unit/s)
 
ACC5162** Dissertation 30 ECTS      

 
 
Semester 1
 
Compulsory Units (All students must register for this/these unit/s)
 
ACC5164 Cross-Country Tax Systems Analysis 5 ECTS      
ACC5440 Innovative Taxation: OECD and EU Developments 5 ECTS      

 
 
Semester 2
 
Compulsory Units (All students must register for this/these unit/s)
 
ACC5163 Tax Design Seminar 5 ECTS      
ACC5341 Tax Compliance Applications 5 ECTS      

 
**Work on the dissertation is expected to start during the Semester 3 of Year 1 and continue up to the last semester of the final year.

This programme of study is governed by the General Regulations for University Postgraduate Awards, 2021 and by the Bye-Laws for the degree of Master of Arts in Taxation - M.A. - under the auspices of the Faculty of Economics, Management and Accountancy and the Faculty of Laws.

By the end of the course, you will be able to:

  • Analyse tax systems/policies and other related fiscal measures from holistic and interdisciplinary viewpoints, including economic, social, legislative and political facets;
  • Interpret and cross-compare taxation structures in more than one country, thus being able to conduct comparative studies;
  • Improve current tax systems and design new fiscal initiatives within the parameters of the Maltese and European legislative framework;
  • Apply a multidisciplinary approach that is essential for the current and the future of financial services industry and public administration;
  • Adopt an interdisciplinary approach which in itself is a guarantor of transferable skills across different professions; and,
  • Acquire a postgraduate specialisation in taxation that will continue to add value to your previous qualifications in law, accounting, public policy, economics, public administration, and other related fields.

With regards to subject knowledge and understanding, by the end of the programme, you will be able to:

  • analyse tax systems/policies and other related fiscal measures from holistic and interdisciplinary viewpoints, including economic, social, legislative and political;
  • analyse key behavioural effects of taxes, including those on consumer spending, labour supply, saving and investment;
  • interpret and cross compare taxation structures in more than one country, thus being able to conduct comparative studies;
  • improve current tax systems and design new fiscal initiatives within the parameters of the Maltese and European legislative framework;
  • apply the values and mechanisms of good governance to identify and curtail tax avoidance and evasion.

In connection to intellectual development, you will be able to:

  • apply a multidisciplinary approach that is essential for the current and the future of financial services industry and public administration;
  • develop a set of tools that transform them from tax administrators and interpreters to fiscal/tax reformers and designers;
  • acquire a postgraduate specialisation in taxation that will continue to add value to your previous qualifications in law, accounting, public policy, economics, public administration and other related fields.

In terms of key and/or transferable skills, you will be able to:

  • analyse empirical case studies that relate theoretical, conceptual and legislative frameworks to a versatile array of real-life situations;
  • diversify their skills portfolio in taxation by bridging the knowhow of lawyers,
  • accountants, economists, public administrators and policy analysts;
  • adopt an interdisciplinary approach which in itself is a guarantor of transferable skills across different professions.

In terms of employability prospects, you will be able to:

  • work as tax consultants;
  • advance their career prospects in both public and private organizations;
  • seek employment opportunities at European and international level.

The Degree of Master of Arts in Taxation is composed of three components:

  • the Postgraduate Certificate in Taxation (30 ECTS)
  • the Postgraduate Diploma in Taxation (60 ECTS)
  • the Master of Arts in Taxation (90 ECTS)

If you opt to exit at the level of Postgraduate Certificate in Taxation, then you will be able to:

  • read, interpret and apply European taxation law,
  • classify and commend taxation principles, practices and systems,
  • assess the economic and social implications of tax policies,
  • acquire a solid grounding in good governance and leadership.

If you opt to exit at the level of Postgraduate Diploma in Taxation, then you will be able to:

  • read, interpret and apply European taxation law,
  • classify and commend taxation principles, practices and systems,
  • assess the economic and social implications of tax policies,
  • acquire a solid grounding in good governance and leadership,
  • employ comparative studies wherein tax systems of different countries are compared and contrasted in order to identify best practice approaches,
  • identify and apply fiscal and taxation principles in both empirical and hypothetical case scenarios,
  • evaluate critically present tax systems,
  • design innovative tax systems encompassing legal, economic, financial, social and political considerations. If you complete the full programme leading to the Master of Arts in Taxation, then you will have acquired all of the learning outcomes pertaining to the Postgraduate Diploma level and, in addition, the ability to research and write a dissertation on any theme related to the central premise of taxation.

Non EU Applicants:

Total Tuition Fees: Eur 10,800
Yr 1: Eur 5,400 - Yr 2: Eur 5,400

You are viewing the fees for non EU nationals. Switch to EU nationals if you are a national of any country from within the EU/EEA.

Given the growing importance of the financial services industry both locally and internationally, as well as the ever-increasing rigour in government finance, this programme is considered as a key asset for professional officers in both public and private enterprises. You may also choose to further your studies by reading for a PhD in tax-related fields.

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