COURSE CURRICULUM

The Master of Science in Taxation (MST) at San José State University is a 30-unit graduate program designed to prepare students for advanced professional work in taxation, including roles in public accounting, corporate tax departments, legal practice, and government agencies. It also helps accounting graduates meet the 150-unit requirement for CPA licensure. The curriculum builds strong technical, analytical, and decision-making skills needed in a rapidly changing tax environment. Students study core areas such as tax research and decision-making, tax accounting methods and periods, and taxation of business entities. In addition, they select specialized electives in business entity taxation, such as partnerships, S corporations, corporate reorganizations, or consolidated returns, allowing deeper focus on specific organizational tax structures. The program also includes multijurisdictional taxation electives covering topics like international taxation, state taxation, and transfer pricing, reflecting the increasing complexity of global and cross-border tax systems. Beyond core and specialization courses, students complete additional electives that may include topics such as estates and trusts, tax compliance, ethics for tax practitioners, data analytics and security, employment taxation, and tax considerations for modern industries. These courses help students develop both technical tax expertise and broader professional competencies such as ethical judgment, research skills, and analytical thinking. A culminating experience of 3 units is required, typically involving advanced applied work or integrative study in taxation. Overall, the MST program is structured to combine theoretical understanding with practical application, ensuring graduates are well-prepared for leadership and specialized roles in tax practice while maintaining strong professional standards in a highly regulated field.