MASTER OF LAWS (LL.M.) IN TAX LAW, POLICY AND PRACTICE & MASTER OF ARTS (M.A.) IN TAX LAW, POLICY AND PRACTICE
TAX LAW, POLICY AND PRACTICE (LL.M. & M.A.)
Taxation is arguably the most important tool for raising revenue to finance the socio-economic policies of government. It is in recognition of this that UGSoL has decided to mount this Tax Law, Policy and Practice programme to equip the applicants with the knowledge and skills in tax policy formulation, tax legislation design, tax administration and tax practice. The knowledge and skills that the students of the programme will gain will enable them to navigate relevant work-related legal and other regulatory situations in tax law, policy and practice and provide opportunities to engage in postgraduate research.
The overall objectives of the MA/LL.M Tax Law, Policy and Practice programme are to:
1. provide the students with advanced skills and knowledge in the principles of tax policy design and their implications for tax administration;
2. enhance the ability of students to establish the linkages between tax policy, tax legislation design and tax administration and how these functions feed into one another;
3. enable students to identify critical challenges and gaps associated with tax policy design, tax legislation formation and the implementation of tax laws;
4. provide students with the skills to review design issues for major taxes that form modern tax systems (e.g., broad-based consumption and income taxes, property taxes, excises, natural-resource taxation, and small business tax regimes); and
5. assist students to develop practical solutions to the critical challenges and gaps associated with tax policy formulation, tax legislation design, tax administration, and tax practice.
COURSE DURATION
One (1) Academic Year
Venue: University of Ghana – Accra City Campus, Adabraka.
Format: Hybrid (in-person and online lectures)
Time:
- Mondays – Thursdays: 5:00pm – 8:00pm
- Fridays 3:00pm – 8:00pm
Fees:
- GHS 22,355.00 (Ghanaians)
- USD 9,178.00 (Non-Ghanaians)
- GHS 2,445.00 (Admission Processing Fees)
ENTRY REQUIREMENTS:
- First degree from a recognized University.
- Shortlisting / Interview
- M.A. – proven interest, exposure or experience in Tax law, Policy and Practice.
- LL.M. – Bachelor of laws degree or its equivalent.
PROGRAMME STRUCTURE:
This two semester programme comprises, lectures, seminars and dissertations. Continuous assessment shall be the main mode of examination.
Students are therefore expected to actively participate in topical seminars and make contributions on tax policy formulation, tax legislation design, tax administration and tax practice. Research works leading to dissertations and papers are expected to be selected according to student interests. Industry practitioners shall facilitate seminars to increase student exposure to the job market and industry needs.
PROGRAMME CONTENT
The M.A. programme has the following courses:
• Legal Research Methods
• Tax Policy
• Principles of International Taxation
• Income Taxation
• Business Law
• M.A. Seminar
• Accounting and Public Finance
• Oil, Gas & Other Mineral Taxation
• Transfer Pricing
• Indirect Taxation
• Tax Audit & Investigations
• M.A. Dissertation
The LL.M. programme has the following courses:
• Research Methods
• Tax Policy
• Accounting and Public Finance
• Income Taxation
• Indirect Taxation
• LL.M. Seminar
• Transfer Pricing
• Principles of International Taxation
• Oil, Gas & Other Mineral Taxation
• Tax Audits, Investigations, Crimes and Prosecutions
• International Tax Planning
• LL.M. Paper
Contact Details:
Website: https://law.ug.edu.gh
Email: lawschool@ug.edu.gh
Phone Numbers: +233 (0) 30 396 3750 / +233 (0) 30 395 8555