Education

Education

Public Finance Program (Tax Course, Customs Course)

 

 

 

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 2021 

Customs Course Application Guidebook 2021

 

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:

  1. 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.
  2. Applicants must be proficient in English (a minimum test score of TOEFL iBT 79 or IELTS Academic 6.0). 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.

 

 

  • For those applying for the Tax Course:

  1. Be full-time government tax officials from developing countries.
  2. Have at least 3 years’ work experience in tax policy and administration in their home countries by the time of the GRIPS application deadline
  3. Show promise of continuing his/her career in tax policy and administration.

 

  • Eligibility Criteria for those applying for Joint Japan/World Bank Graduate Scholarship Partnership Program (JJ/WBGSP)  (for Tax Course):

  1. Be a national of a World Bank member country that is eligible to receive Bank financing and not be a national of any country that is not eligible to receive the Bank financing.
  2. Not be a dual citizen of any developed country.
  3. Be in good health with respect to the capacity to be a productive scholar for the duration of the Graduate Program, as certified by a medical doctor.
  4. Hold a Bachelor’s degree or its equivalent with superior academic achievement earned more than three (3) years before the GRIPS Application Deadline.
  5. Not received any scholarship funding to earn a Graduate degree or its equivalent from any sources funded by the government of Japan.
  6. Have, by the time of the GRIPS Application Deadline, at least three (3) years of recent full time paid work experience in tax policy and administration in their home countries after a Bachelor’s degree or its equivalent (with part time employment counted proportionately toward the 3-year requirement); and be a full-time government tax officials at the time of submitting the scholarship application. If the applicant is from a country identified in the World Bank’s “Harmonized List of Fragile Situations” at the time of Scholarship Application Deadline to GRIPS, the recent professional experience does not have to be full time or paid.
  7. Not be an Executive Director, his/her alternate, and/or staff of all types of appointments of the World Bank Group (the World Bank, International Development Association, International Finance Corporation, Multilateral Investment Guarantee Agency, and International Center for Settlement of Investment Disputes).
  8. Not the following close relatives including relatives by blood or adoption of the aforementioned: Mother, Father, Sister, Half-sister, Brother, Half-brother, Son, Daughter, Aunt, Uncle, Niece, Nephew. The terms Uncle and Aunt mean the brother or sister, respectively, of one’s mother of father whether the relationship is by blood or adoption. The spouse of an uncle or aunt is not a close relative by reason of the marriage.

 

NOTE:

- Those seeking a JJ/WBGSP Partner 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.

 

  • Scholarship Coverage (JJ/WBGSP Scholarship)

- A monthly stipend (JPY172,000) 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

 

  • 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.

 

  • Eligibility Criteria for those applying for Japan-World Customs Organization Human Resource Development Programme Scholarship (for Customs Course):

  1. Be a national of the eligible developing members of the WCO

  2. 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.

  3. Be chosen and nominated by their Customs Administrations.

  4. 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.

  5. 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.

  6. Preference will be given to applicants who are younger than 35 years old as of April 1st in the year of enrollment.

  7. 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)

- 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 2020/2021

Please see  GRIPS Bulletin  for brief descriptions of courses offered

 

(as of October 2020)

 
Category Course Name Instructor
I Required Courses International Taxation of Japan  Uehara
Practicum at the National Tax Agency Various
Customs Law Nagase
Practicum in Customs Administration I Nagase
Practicum in Customs Administration II Matsumoto Takashi
Practicum in Customs Administration III

Kobe,Nojima,

Tanabe,Ujike

Intellectual Property Rights Enforcement at Border Sato
Microeconomics I Wie
Public Finance I Ihori
Thesis Seminar Wie
Introduction to Public Policy Studies Horie
The World and the SDGs Tanaka Akihiko
II Highly Recommended Elective Courses Macroeconomics I Hsu
Microeconomics II Wie
Government and Market Hatanaka
Introduction to Applied Econometrics

Wie

Public Finance II Ihori
Fiscal Reform in Japan Ota
Public Finance and Fiscal Policy Matsuda
Economics of Tax Policy Yamazaki
Reform of Economic Policy in Japan Ota
International Trade Hsu
Development Economics Aida
Human Resources Management Ichikawa
III Elective Courses Monetary Economics (Money and Banking) Fujimoto
Macroeconomics II Matsumoto Hidehiko
Finance and Economic Growth Matsumoto Hidehiko
Applied Time Series Analysis for Macroeconomics Leon‐Gonzalez
Applied Econometrics Litschig
Applied Econometrics Practice Litschig
Poverty Alleviation TBA
Strategy for Economic Development

TBA

Trade and Industrial Development Sonobe
Mathematics for Economic Analysis Munro

Labor Economics

TBA
Economics of Law Hatanaka
International Finance Xing
Environmental Economics Munro

Resource and Energy Economics

Tanaka Makoto
Japanese Economy Nakagaki
Time Series Analysis Leon-Gonzalez
Economic Development of Japan Ohno Kenichi
Labor and Health Economics TBA
For qualified students only Advanced Econometrics I Litschig
Advanced Econometrics II Hayashi
  International Relations Yamamoto
International Political Economy Chey
Structure and Process of Government Horie
Politics of Global Money and Finance Chey
Accounting and Financial Management I TBA
Global Governance: Leadership and Negotiation TBA
Public Expenditure Management Tanaka Hideaki
Introduction to Data Science Morohoshi
Data Science in Practice

Tsuchiya,

Morohoshi

Local Government Finance Takada
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 (2020-2021)

Country  
Tax Course
Pakistan Federal Board of Revenue
Pakistan Federal Board of Revenue
Sierra Leone  National Revenue Authority
Somalia

Head of Domestic Revenue Mobilization

Zimbabwe

 Zimbabwe Revenue Authority

 

Customs Course
Azerbaijan National Board of Revenue
Botswana Botswana Unified Revenue Service
Brazil Secretariat of the Federal Revenue of Brazil
Ghana Ghana Revenue Authority
India Central Board of Indirect Taxes and Customs
Indonesia Directorate General of Customs and Excise
Kenya Kenya Revenue Authority
Pakistan Federal Board of Revenue
Uganda Uganda Revenue Authority
Zimbabwe Zimbabwe Revenue Authority

Recent Theses

  • “Tax Amnesty as a Tax Reforms Policy Tool: The case of Pakistan”
  • “Taxing Digital Advertising: A Proposal to Indonesia”
  • “Implementation of the IMF Code of Good Practices Principles on Tax Dispute Resolution System  in Indonesia”
  • “Introducing Capital Gain Tax on Property in Cambodia”
  • “The Impact of Tariff Reductions on Imports: Implementation of the ECOWAS Common External Tariff in Ghana”
  • “The Impact of Trade Costs on Trade Value and the Effectiveness of Aid for Trade”
  • “Implementation of the European Union – East Africa Community Economic Partnership Agreement (EPA) in the East Africa Community. An assessment of whether the EPA complies with the WTO disciplines”
  • “The Impact of Coordinated Border Management on Regional Trade: A Case of Kenya One Stop Border Posts and the EAC Partner States”
  • “Tariff rates and Tax evasion in India”
  • “The Way Forward of AEO Program in Brazil “
  • “The Impact of Authorized Economic Operator (AEO) Program on Trade Facilitation in Botswana”
  • “Challenges and the Way Forward for Implementation of Risk Management System: The Case of Bangladesh”
  • “Coping with Hyperinflation in Zimbabwe. A Search for Policy Solutions “
  • “Misreporting of Precious Metals and Tax Evasion: An Empirical Study of Tax Evasion in Pakistan “

 

 

 

 

 

 

7-22-1 Roppongi, Minato-ku, Tokyo 106-8677

TEL : +81-(0)3-6439-6000     
FAX : +81-(0)3-6439-6010

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