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 2022 

Customs Course Application Guidebook 2022

 

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 (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

  • Eligibility Criteria 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 (as of March, 2022) in tax policy and administration and able to show that such work experience is related to development-related topics indicated by the World Bank.
  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 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.

 

  • 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

 

 

At this moment, the World Bank has not yet informed us of the availability of the 2022/23 JJ/WBGSP (the World Bank scholarship, open to students in the Tax Course of GRIPS’ Public Finance Program). We will announce the availability as soon as the WB informs us.

 

 

CUSTOMS COURSE 

  • 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.

 

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

  1. Be a national of an eligible developing country member 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) 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 2021/2022

Please see  GRIPS Bulletin  for brief descriptions of courses offered

 

(as of October 2021)

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

Kondo,Nojima,

Fukuzono,Hamaoka

Intellectual Property Rights Enforcement at Border Sato
Microeconomics I Wie
Public Finance I Ihori
Thesis Seminar Wie
Tutorial(PF)

Wie

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
Mathematics for Economic Analysis Munro
Economics of Law Hatanaka
Time Series Analysis Leon-Gonzalez
Public Expenditure Management Tanaka Hideaki
Introduction to Data Science Tsuchiya
Data Science in Practice Takenouchi
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 (2021-2022)

Country  
Tax Course
Myanmar Ministry of Planning and Finance, Internal Revenue Department
Pakistan

 Federal Board of Revenue

 

Customs Course
Brazil Secretariat of the Federal Revenue of Brazil
Gambia Gambia Revenue Authority
Indonesia Directorate General of Customs and Excise
Japan Tokyo Customs
Kenya Kenya Revenue Authority
Malaysia Ministry of Finance, Royal Malaysian Customs Dept.
Namibia Ministry of Finance,Customs and Excise
Sri Lanka Sri Lanka Customs
Uganda Uganda Revenue Authority
Uzbekistan State Customs Committee
Zambia Zambia Revenue Authority

Recent Theses

  • “DOMESTIC TAX REVENUE AND GOVERNMENT EXPENDITURE DYNAMICS IN POST-WAR SIERRA LEONE (2002-2020): A CAUSAL RELATIONSHIP”
  • “Application of Dynamic Model Averaging to forecast Zimbabwe Tax Revenues”
  • “REVAMPING REAL ESTATE TAXATION IN PAKISTAN: PROSPECTS AND CHALLENGES”
  • “IMPACT OF POINT OF SALES (POS) INTEGRATION IN RETAIL SECTOR OF PAKISTAN”
  • “INCREASING SOMALIA’S TAX POTENTIAL THROUGH BUILDING COMPLIANCE CULTURE”
  • “Impact of Tariffs on Tariff evasion in the Maldives”
  • “The impact of the Green Corridor Gating System on trade facilitation in Azerbaijan”
  • “Effect of trade facilitation on the trade community in Mauritius”
  • “EFFECTS OF TARIFF RATES ON TARIFF EVASION IN MALAWI”
  • “The Role of Automation on Trade Facilitation”
  • “The Impact of Customs Electronic Payments on Trade Facilitation in Bangladesh”
  • “Tax Rates and Tax Evasion in Kenya”
  • “ROLE OF TRAINING AND DEVELOPMENT ON EMPLOYEE PERFORMANCE”
  • “A GRAVITY MODEL ANALYSIS OF TRADE PERFORMANCE OF ECOWAS COUNTRIES”
  • “IDENTIFYING TRADE MIS-INVOICING THROUGH CUSTOMS DATA ANALYSIS”
  • “The impact of origin certification procedure on FTA utilization in Japan”

 

 

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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