Program in Brief
The major objective of the Public Finance Program is to provide students with the conceptual understanding and technical competence to become leaders in taxation and customs.
The Public Finance Program is operated under the support of the World Bank (WB) as part of the Joint Japan/World Bank Graduate Scholarship Partnership Program(JJ/WBGSP), and the World Customs Organization (WCO) as part of the Japan-WCO Human Resource Development Programme.
- Program Director: Associate Professor Dainn Wie
- Associate Program Director: Professor Masako Kurosawa
- Degree Offered: Master of Public Finance
- Scholarship (For International Students Only):
Joint Japan/World Bank Graduate Scholarship Partnership Program (JJ/WBGSP) (for Tax Course)
Japan-World Customs Organization Human Resource Development Programme Scholarship(for Customs Course) *Eligible Countries/Regions
- Language of Instruction: English
- Time Schedule
Program duration…13 months (Customs course) / 12 months (Tax course)
Enrollment…September (Customs course) / October (Tax course)
Graduation…September
- Application Guidebook
Tax Course Application Guidebook 2024
Customs Course Application Guidebook 2024
Target Group
Government officials from developing countries worldwide who are currently working in tax or customs administration or equivalent departments, with at least 2-years for the Customs course and 3-years for the Tax course of working experience in the relevant field.
We also accept Japanese students.
Program Design
The program is comprised of two segments: an economics-oriented academic segment common to customs and tax scholars, and a practicum segment which is divided into tax and customs depending on the scholar’s stream.
The academic segment of the program provides rigorous economics-oriented training aimed at developing an understanding of the theoretical, empirical, and institutional aspects of tax and customs policy implementation and administration in the context of developing countries’ economic and social development. A practicum at the National Tax Administration or the Customs Training Institute provides an opportunity for students to enhance their learning with hands-on experience in a tax/customs-related work environment and to integrate this experience with their formal education.
Admissions
Please see blow for the detailed application procedure.
Eligibility Criteria Common to Tax and Customs Course
- Irrespective of the funding source, eligibility for admission to the Public Finance Program consists of a bachelor’s degree or its equivalent from a recognized, accredited university of the highest standard.
- Applicants must be proficient in English (admission priority will be given to applicants who have a test score of TOEFL iBT 79 or IELTS Academic 6.0 or higher). Applicants who have completed or expect to complete an undergraduate or graduate degree at an institution where the language of instruction is English may request a waiver of the English language proficiency requirement. For details, please refer to the Online Application Guide.
NOTE:
Following enrollment, you will be required to take an annual medical examination that is administered by GRIPS. Any false information found in the application documents may be the basis for denial of admission, or, if admitted, dismissal from GRIPS. If poor academic performance or suspension guarantees that the student will be unable to complete the course within the standard term, the provision of the scholarship may be terminated even during the school year.
TAX COURSE
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Eligibility Criteria for those applying for the Tax Course:
- Be full-time government tax officials from developing countries.
- Have at least 3 years’ work experience (as of February 22, 2024) in tax policy and administration and able to show that such work experience is related to development-related topics indicated by the World Bank.
- Show promise of continuing his/her career in tax policy and administration.
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Eligibility Criteria for those applying for Joint Japan/World Bank Graduate Scholarship Participating Program (JJ/WBGSP) for Tax Course:
Please see the link below for more details
Joint Japan/World Bank Graduate Scholarship Partnership Program (JJ/WBGSP)
NOTE:
- Those seeking a JJ/WBGSP Participating Program scholarship must first apply for admission to GRIPS. GRIPS will make a short list of candidates and send it to the World Bank for the final selection. The shortlisted candidates will be required to submit online application directly to the World Bank.
- You are expected to continue your career in tax policy and administration in your country at the conclusion of your studies to apply your enhanced knowledge and skills to help and accelerate the pace of economic and social development. Therefore, you cannot expect to enter a Ph.D. program for at least three years after completing your master’s study at GRIPS.
- Should your performance fall below a certain critical standard (e.g., falling a required course, or one that is important in the curricula), or you are unable to continue with schoolwork for any reason whatsoever, we may terminate provision of the scholarship, even during the school year. In the event of such an occurrence, you may also not be provided with a return air ticket.
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Scholarship Coverage (JJ/WBGSP Scholarship) for TAX Course
- A monthly stipend (JPY306,910) is provided to cover living expenses such as food, clothing, daily expenses including insurance, and various other miscellaneous expenses related to study at GRIPS. This stipend is fixed and cannot be increased to cover family members. The amount of your stipend may change slightly as a result of changes in the economic climate in Japan.
- Application fee, admission fee, and tuition (paid directly to GRIPS by the World Bank)
- An economy-class air ticket from your country to Japan upon enrollment at GRIPS and an economy-class air ticket from Japan to your home country upon completion of your studies at GRIPS
- Travel allowance: USD500 equivalent upon arrival, USD500 equivalent upon completion of your study
CUSTOMS COURSE
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Eligibility Criteria for those applying for the Customs Course
Be active government officials, with at least 2 years’ work experience in customs policy and administration in their home countries at the time of enrollment, and preferably below 35 years of age as of April 1st in the year of enrollment. Preference will be given to those who show promise in continuing their career in customs policy and administration upon returning to their home countries.
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Eligibility Criteria for those applying for Japan-World Customs Organization Human Resource Development Programme Scholarship for Customs Course:
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Be a national of an eligible developing country member of the WCO
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Be a customs officer of a developing member of the WCO with quality work experience of at least two (2) years in the field of customs policy and administration in his/her home country at the time of enrollment.
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Be chosen and nominated by their Customs Administrations.
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Individuals who have already been awarded a scholarship under the Japan-WCO Human Resource Development Programme in the past are not entitled to apply for this Scholarship Programme.
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Preference will be given to applicants who have strong intention to utilize and apply their enhanced knowledge and skills toward the economic and social development of their countries, in particular, in the field of Customs.
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Preference will be given to applicants who are younger than 35 years old as of April 1st in the year of enrollment.
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It is required for applicants to have an arrangement of leave of absence or re-employment from their administration.
NOTE:
- Those seeking a WCO scholarship must first apply for admission to GRIPS. GRIPS will make a short list of candidates and send it the WCO for the final selection.
- Should your performance fall below a certain critical standard (e.g., falling a required course, or one that is important in the curricula), or you are unable to continue with schoolwork for any reason whatsoever, we may terminate provision of the scholarship, even during the school year. In the event of such an occurrence, you may also not be provided with a return air ticket.
-
Scholarship Coverage (WCO Scholarship) for Customs Course
- A monthly stipend (JPY147,000 ) is provided for the 12-month period of the program. This is intended to cover living expenses such as food, clothing, and other daily expenses, as well as accommodations, transportation, medical treatment, insurance, and various miscellaneous expenses related to your study at GRIPS. This stipend is fixed and cannot be increased to cover family members. The amount of your stipend may change in accordance with local economic conditions.
- Application fee, admission fee, and tuition (paid directly to GRIPS by WCO)
- An economy-class air ticket from your country to Japan upon enrollment at GRIPS and an economy-class air ticket from Japan to your home country upon completion of your studies at GRIPS
- Book allowance: JPY75,000
- Travel allowance: JPY25,000 upon arrival, JPY25,000 upon completion of your study
Public Finance Program Curriculum 2023/2024
Please see GRIPS Bulletin for brief descriptions of courses offered
(as of November 2023)
| Category | Course Name | Instructor |
|---|---|---|
| I Required Courses | International Taxation of Japan | Matsuda |
| Practicum at the National Tax Agency | Various | |
| Practicum in Customs Administration I | Kondo | |
| Practicum in Customs Administration II | Matsumoto Takashi | |
| Practicum in Customs Administration III |
Kondo, Yoshikawa, Tsuda, Murayama |
|
| Intellectual Property Rights Enforcement at Border | Abe | |
| Microeconomics I | Wie | |
| Public Finance I | Braun | |
| Thesis Seminar | Wie | |
| Tutorial(PF) |
Wie |
|
| The World and the SDGs | Kudo | |
| II Highly Recommended Elective Courses | Macroeconomics I | Hsu |
| Microeconomics II | Wie | |
| Government and Market | Hatanaka | |
| Introduction to Applied Econometrics |
Wie |
|
| Fiscal Reform in Japan | Ota | |
| Economics of Tax Policy | Yamazaki | |
| Reform of Economic Policy in Japan | Ota | |
| International Trade | Hsu | |
| Development Economics | Kijima | |
| Human Resources Management | Takada | |
| Multilateral Trading System and Customs Administration | Kondo | |
| III Elective Courses | Monetary Economics (Money and Banking) | Fujimoto |
| Macroeconomics II | Matsumoto Hidehiko | |
| Applied Time Series Analysis for Macroeconomics | Miyamoto | |
| Applied Econometrics | Litschig | |
| Applied Econometrics Practice | Litschig | |
| Mathematics for Economic Analysis | Munro | |
| Political Economy | Izumi | |
| Economics of Law | Hatanaka | |
| Time Series Analysis | TBA | |
| Development History of Asia: Policy, Market and Technology | Nakao | |
| Public Expenditure Management | Tanaka | |
| Introduction to Data Science | Tsuchiya | |
| Data Science in Practice | Takenouchi | |
| Selected Topics in Policy Studies I-IV | ||
| Courses not listed in this table | ||
| X Others | Language courses offered by the Center for Professional Communication | |
Career Destinations
Graduates from this program are expected to return to their host organizations to become fiscal leaders in taxation and customs. In fact, most of the graduates are still working at the tax and customs bureau in their home countries. To give a few examples of their current positions:
Tax Course
- Joint Commissioner, Department of Revenue & Customs, Ministry of Finance (Bhutan, 1999)
- Assistant Director (Policy and Research), Monitoring, Research and Planning Department, National Revenue Authority (NRA) (Sierra Leorne, 2006)
- Deputy Director, Zhejiang Provincial Office, State Administration of Taxation (China,2016)
- Commissioner Inland Revenue, Federal Board of Revenue (Pakistan, 2018)
- Deputy Commissioner, Kenya Revenue Authority (Kenya, 2018)
- Joint Commissioner of Income Tax (OSD), Circle 1(3)(1), International Taxation, Income Tax Department ,Ministry of Finance （India,2019）
Customs Course
- Director of Customs Control, Thai Customs Department (Thailand, 2008)
- Deputy Commissioner of GST, Central Board of Excise and Customs, Department of Revenue, Ministry of Finance (India ,2009)
- Deputy Director of Risk Management Division, Mongolian Customs General Administration (Mongolia, 2015)
- Assistant Director, General Department of Customs and Excise of Cambodia (Cambodia, 2017)
- Director Revenue Management, Fiji Islands Revenue and Customs Authority (Fiji, 2018)
- Commissioner Inrand Revenue, Federal Board of Revenue(Pakistan,2018)
Origin and Affiliation of Current Students (2023-2024)
| Country | |
|---|---|
| Tax Course | |
| Cambodia | Ministry of Mines & Energy |
| Ghana | Ghana Revenue Authority |
| India |
Ministry of Finance, Government of India |
| Indonesia | The Directorate General of Taxes (DGT) |
| Kenya | Kenya Revenue Authority |
| Kenya | Directorate General of Taxes |
| Myanmar | Internal Revenue Department |
| Pakistan | Federal Board of Revenue (FBR) |
| Zimbabwe | Zimbabwe Revenue Authority |
|
|
|
| Customs Course | |
| Eswatini | Eswatini Revenue Service |
| Indonesia | Directorate General of Customs And Excise |
| Maldives | Maldives Customs Service |
| Mauritius | Mauritius Revenue Authority |
| Namibia | Namibia Revenue Agency |
| Sri Lanka | Sri Lanka Customs |
| Thailand | The Customs Department of Thailand |
| Tunisia | Tunisian Customs |
| Uzbekistan | Customs Committee under the Ministry of Economy and Finance |
Recent Theses
Tax Course
- “Evaluating And Designing A Statutory General Anti-Avoidance Rule (GAAR) In Indonesia”
- “PUSHING PHILIPPINE TAX ADMINISTRATION FORWARD: DRIVERS OF TAX MORALE AMONG FILIPINO INDIVIDUAL TAXPAYERS”
- “Beneficial Ownership Transparency: Challenges and Opportunities for India”
- “Designing Wage Structure for Civil Servants: Evidence based on Wage Reform in the Federal Board of Revenue (FBR) in Pakistan”
- “Foundational Tax Disputes: Analysing the Constitutional basis for Withholding Tax on Cash Withdrawals in Indian Jurisprudence”
- “IMPACT OF A HIGHER MINIMUM WAGE ON FIRM PROFITS AMONG LARGE TAXPAYERS IN KENYA”
- “THE IMPACT OF CORPORATE INCOME TAX RATE ON ECONOMIC GROWTH: PANEL EVIDENCE ON OECD MEMBERS AND ITS KEY PARTNERS
Customs Course
- “ADVANCE RULING: A WAY FORWARD FOR INDIA”
- “Advancing the Authorized Economic Operators Program in Zambia”
- “ANALYSIS OF THE IMPACT OF INTERNATIONAL AGREEMENTS ON CORRUPTION PERCEPTION IN PARGUAY’S CUSTOMS ADMINISTRATION”
- “A STUDY OF THE IMPACT OF THE AUTHORIZED ECONOMIC OPERATOR PROGRAM IN BRAZILIAN CUSTOMS”
- “THE IMPACT OF AEO ON TRADE FACILITATION IN TANZANIA”
- “Tariff Rates and Tax Evasion in Botswana”
- “WHAT IS THE IMPACT OF CROSS-BORDER PAPERLESS TRADE ON TRADE FACILITATION IN AZERBAIJAN?”
- “The Impact of the Implementation of the ASEAN-China Free Trade Agreement on Tariff Evasion in Cambodia”
- “IMPACT OF TARIFF RATES ON TAX EVASION IN SRI LANKA”
- “Examining the Perceived Impact of a Joint Quarantine-Customs Inspection in Tanjung Perak Seaport, Indonesia”
- “The Impact of E-commerce on International Trade in Japan”
Ｐｒｏｍｉｎｅｎｔ Ａｌｕｍｎｉ
- Mr. Dinusha Hettiarachchi (Graduated in 2015）
Superintendent of Customs,
Sri Lanka Customs
Interview HERE
- Mr. Anar Suleymanov （Graduated in 2010）
Head of Secretariat
State Customs Committee
Republic of Azerbaijan
Interview HERE
- Ms. Perfect Ahamadzie （Graduated in 2016）
Revenue Officer
Customs Technical Services Bureau
Ghana Revenue Authority
Interview HERE
