Master's degree in Public Law - Public Finance and Tax Law course

The aim of the Master 2 in public finance and tax law is to provide students with in-depth legal training in public finance and tax law. The master's programme is an original way of combining financial and tax disciplines. It should enable students to master the major contemporary financial and tax issues and to acquire research methods and technical skills in financial and tax management. It provides students with an opportunity to reflect on changes in public finance and tax law in France and around the world. Lastly, it provides students with the best possible preparation for competitive examinations in the civil service, in particular the competitive examination for public finance inspectors.

Access to the Public Finance and Tax Law programme is open to students who have successfully completed their M1 in Tax Law or Public Law, as well as those who have demonstrated a solid knowledge of public finance and general tax law through their previous studies. National and foreign civil servants in financial administrations who hold a degree equivalent to a Master 1 may also enrol on the Public Finance and Tax Law course.

Have demonstrated, during the course of the Bachelor's degree (or other) and/or in the context of professional or other activities, a real interest in terms of professional integration in the various areas covered by the Master's courses. Students should have studied public finance law and tax law. A general knowledge of public law is also recommended.

• FDSP, Aix-en-Provence

The M2 "Public Finance and Tax Law" course enables students who so wish to pursue a doctorate at the end of the Master's degree. To do so, they are trained in research methodology, and must write and defend a dissertation on a theme related to public finance or taxation in order to obtain their diploma. Students are introduced to digital research tools, in particular national and international legal databases.

The Master 2 in Public Finance and Tax Law is designed to :

• the acquisition of an overall knowledge of public and para-public financial and taxation systems, in terms of both their conceptual aspects and their implementation and control procedures;
• the resolution of legal problems through practical case studies in the fields of personal and property taxation, tax litigation and tax procedures;
• mastery of the technical analysis tools and research methods needed to draw up and control public and para-public budgetary policies;
• the beginnings of a specialization in one or more areas of public or para-public financial and fiscal activity, in order to meet the needs of the job market and prepare for competitive examinations in this sphere of activity.
• the acquisition of techniques and knowledge in public finance and comparative taxation.
• understanding of financial and fiscal changes linked to the Europeanization and globalization of law.
• research skills in the fields of public finance and tax law, taking into account the specific features of these disciplines.

The award of the diploma requires the completion of a dissertation supervised by a teacher or an individual work placement supervised by a work placement supervisor from the host company.

Learning takes place on an initial or continuing training basis, but not on a sandwich or apprenticeship basis. Students are encouraged to participate by providing written and oral work. Digital techniques are used to support teaching.

• K1503 Contrôle et inspection des impôts (fr)
• K1902 Collaboration juridique (fr)
• K1903 Défense et conseil juridique (fr)
• M1202 Audit et contrôle comptables et financiers (fr)

• 128G Droit fiscal ; Droit des affaires ; Droit pénal ; Droit de l'environnement ; Droit de la santé ; Droit de la sécurité et de la défense ; Droit du transport etc (fr)

The professional fields covered by the Master's degree in Tax Law are particularly diverse and numerous in both the private and public sectors: tax lawyer, notary, lawyer, public finance inspector, international corporate lawyer, lawyer for local authorities, non-profit organisations, wealth consultant, financial audit and control, etc.