プログラム概要
開発途上国の租税政策及び関税政策専門家を養成する。
- プログラムディレクター: Wie, Dainn 准教授
- プログラム副ディレクター: 黒澤昌子教授
- 学位:修士(公共経済学) / Master of Public Finance
- 奨学金:
- 世界銀行(World Bank)
- 世界税関機構(World Customs Organization)
- 授業で使う言語:英語
- 修了までの標準的な年数:13ヶ月(Customs course) / 12ヶ月(Tax course)
- 入学時期:9月(Customs course) / 10月(Tax course)
- 修了の時期:9月
- 願書受付時期(昨年度実績):8月~翌年5月
- 合格発表時期(昨年度実績):6月~7月
本プログラムは、世界銀行(WB)及び世界税関機構(WCO)の全面的な支援によって運営されており、ハーバード大学をはじめとする16大学で実施されているJoint Japan / World Bank Graduate Scholarship Program(JJ/WBGSP)によるTaxコースとJapan-WCO Human Resource Development Scholarship ProgrammeによるCustomsコースからなっています。開発途上国の租税政策及び関税政策への知的支援の観点から、将来それらの分野で責任を負うこととなる若手行政官を主たる対象として、経済学をはじめ、法学、政治学ならびに行政学等に関する専門的教育を行うとともに、Taxコースでは国税庁税務大学校、Customsコースでは財務省税関研修所および関税局との連携による実践的教育(Practicum)を実施し、我が国の政策経験を踏まえた高度な専門的行政能力の育成を目指しています。
大学でのフォーマルなカリキュラムは経済学をベースとしたもので、開発途上国における経済・社会発展のために必要な、租税および関税政策の立案や管理運営に関する理論的・実証的・制度的側面を学ぶことを目的としています。税務大学校および税関研修所との連携による実践的教育(Practicum)を通して、租税・関税政策関連の現場での経験を、大学でのフォーマルな教育と融合させ、理解を深めることができます。
対象となる学生
開発途上国政府の租税及び関税関係機関若手職員等で同分野での職務経験が2~3年ある者。
日本人の方も歓迎します。
Public Finance Program カリキュラム
コース概要はBulletinをご参照下さい。
(2020年10月1日現在)
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 | ||
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 | |
卒業後は帰国し、派遣元である租税及び関税機関での職務において、本プログラムで習得した知識・経験を発揮することが期待されており、実際、96%を超える卒業生は現在も租税及び関税関係機関に勤務している。
卒業生の現職例:
Taxコース
- Joint Commissioner, Department of Revenue & Customs, Ministry of Finance (ブータン, 1999)
- Assistant Director (Policy and Research), Monitoring, Research and Planning Department, National Revenue Authority (NRA) (シエラレオネ, 2006)
- Deputy Director, Zhejiang Provincial Office, State Administration of Taxation (中国,2016)
- Commissioner Inland Revenue, Federal Board of Revenue (パキスタン, 2018)
- Deputy Commissioner, Kenya Revenue Authority (ケニア, 2018)
- Joint Commissioner of Income Tax (OSD), Circle 1(3)(1), International Taxation, Income Tax Department ,Ministry of Finance (インド,2019)
Customs コース
- Director of Customs Control, Thai Customs Department (タイ, 2008)
- Deputy Commissioner of GST, Central Board of Excise and Customs, Department of Revenue, Ministry of Finance (インド ,2009)
- Deputy Director of Risk Management Division, Mongolian Customs General Administration (モンゴル, 2015)
- Assistant Director, General Department of Customs and Excise of Cambodia (カンボジア, 2017)
- Director Revenue Management, Fiji Islands Revenue and Customs Authority (フィジー, 2018)
- Commissioner Inrand Revenue, Federal Board of Revenue(パキスタン,2018)
在学生派遣元等 (2020-2021)
国 | 主な所属元 |
---|---|
Tax Course | |
シエラレオネ | National Revenue Authority |
ジンバブエ | Zimbabwe Revenue Authority |
ソマリア | Head of Domestic Revenue Mobilization |
パキスタン |
Federal Board of Revenue |
パキスタン Federal Board of Revenue | |
Customs Course | |
アゼルバイジャン | The State Customs Committee of the Republic of Azerbaijan |
ケニア | Kenya Revenue Authority |
シエラレオネ | National Revenue Authority |
スリランカ | Sri Lanka Customs |
ナミビア | Customs and Excise, Ministry Of Finance |
バングラデシュ | National Board of Revenue |
ボツワナ | Botswana Unified Revenue Service |
マラウィ | Malawi Revenue Authority |
モーリシャス | Mauritius Revenue Authority |
モルディブ | Maldives Customs Service |
論文タイトル例
- “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 “