Tax Administration (with specialization in Tax or Customs) Program Offered at Kenya School of Revenue Administration

Masters 2 years Fulltime Fee: on application Intake: Ongoing

Masters (Accredited by: Kenya School of Revenue Administration)

About Tax Administration (with specialization in Tax or Customs) Masters program.

This Master’s in Tax Administration (with specialization in Tax or Customs) programme is an innovative and specialist graduate programme designed to impart advanced knowledge of major technical, conceptual, and research issues in the areas of tax and customs administration and provide training in the practical and procedural aspects.

As a guide, Students must attend a minimum of 80% of all lectures, seminars, and tutorials, failure to which he/she will not be allowed to register for examinations. The course must be completed within two years comprising five semesters.

Entry requirements for Tax Administration (with specialization in Tax or Customs)

  • A holder of Bachelor’s Degree in Economics or Business related areafrom a University recognized by Commission for university education(CUE) with at least 2nd Upper Division OR  
  • A holder of Bachelor’s Degree in any discipline recognized byCommission for university education (CUE) and a PostgraduateDiploma in Economics, Business or related disciplines from aUniversity or an Institution recognized by Moi University Senate OR  
  • Applicants with at least 2nd Class Honors, Lower Division arerequired to provide evidence of 2 years work experience.

Tax Administration (with specialization in Tax or Customs) Course Subjects

Masters in Tax

Semester 1

  • Tax Theory and Practice
  • Customs Theory and Practice
  • Public Finance and Fiscal Policy
  • Accounting for Tax and Customs

Semester 2

  • Governance and Ethics
  • Research Methods
  • Econometrics
  • Contemporary Issues in Tax and Customs
  • Customs Tariff Classification (COM) II

Semester 3

  • Income Tax Law
  • Excise Duty Law and Practice
  •  VAT Law and Practice
  • Taxation of Individual and Partnerships

Semester 4

  • Taxation of Co-operation and Special Entities
  •  International Tax Law and Practice
  •  Tax Audit Management

Semester 5

  • Tax Case Law
  • Tax Research Seminar

Masters in Customs

Semester 1

  • Tax Theory and Practice
  • Customs Theory and Practice
  • Public Finance and Fiscal Policy
  • Accounting for Tax and Customs

Semester 2

  • Governance and Ethics
  • Research Methods
  • Econometrics
  • Contemporary Issues in Tax and Customs
  • Customs Tariff Classification (COM) II

Semester 3

  • Customs Law and Regulation
  • Customs Administration in the Region
  • Harmonized System
  • Regulatory Compliance Management

Semester 4

  • Harmonized System II
  • Customs Valuation
  • Regional Economic Block

Semester 5

  • Customs  Research Seminar
  • Research Project

Exemptions are provided for students in line with the policy

About Kenya School of Revenue Administration

Kenya School of Revenue Administration (KESRA) is the Kenya Revenue Authority’s premier training school specializing in Tax and Customs Administration, Fiscal Policy and Management. The School is one of the only four World Customs Organization (WCO) accredited Regional Training Centres (RTCs) in Eastern and Southern Africa.

Vision: To be a world-class ... read more