Master's degree in tax law

This is an initial training programme which can also be carried out within the framework of continuing education. The student will follow, according to his choice of course in Master 2, a set of teachings falling within a range of hours between 692 and 736 hours.

This Master will be offered to students who have already completed their studies.

This Master's degree is articulated on the basis of two éléments : on the one hand, a Master 1, a kind of common core, even if it includes optional choices, based on blocks of competences that are not exclusively financial and fiscal in nature, and on the other hand, the choice, at the end of this Master 1, between three courses at the level of the Master 2. The whole is based on both a set of shared courses and a set of financial courses taught by teacher-researchers from Aix Marseille University or other universities and by numerous professionals working in the financial fields.

The course is based on a set of courses taught by a set of teacher-researchers from Aix Marseille University or other universities and by numerous professionals working in the financial fields.

This training, which has few national equivalents, should enable all students to progressively orient themselves by taking into account the various and numerous professional perspectives inherent to financial and fiscal disciplines in both the private and public sectors.

This Master is aimed at French or foreign students who have obtained a law degree or equivalent (or obtained a VAE). It must also allow students to resume their studies and, through its organisation, encourage sandwich courses (in particular at Master 2 level) for people from the professional world.

This course is open from the 1st year Master's degree.

. Access is conditional on the submission of an application.

This is an initial training course which can also be carried out in the framework of continuing education. The teaching is carried out in the framework of a Master's degree organised around a Master 1 (360 HCM and 72HETD) and three Master 2 courses. The student will follow, according to his choice of course in Master 2, a set of lessons falling within a range of hours, from 692 to 736 hours. The use of digital technology is used to support the teaching, particularly through the transmission of information and documentation by electronic means and the use of accessible tools (ENT).

In this sense, in an approach based on both the implementation of financial and fiscal engineering and the learning of public and para-public but also private financial and fiscal systems, both at national and European level, the author has developed an in-depth knowledge of the mechanisms contributing to the production of financial standards;European and international levels, the student will have to acquire full mastery of the technical instruments of analysis enabling him/her to establish a real capacity for research and to respond to professional and academic expectations in the financial fields.

The student with a degree in tax law will have mastered the theoretical and methodological language and the tools to:

The student with a degree in tax law will have mastered the theoretical and methodological language and the tools to

• synthesise and analyse a tax or financial file ;
• handle a tax or financial file in litigation ;

He/she is able to personally update his/her knowledge and to carry out documentary research in financial and fiscal matters, to present and present the results of his/her research in a professional manner; The student will be able to work alone or in a team in French or in a foreign language.

The internship takes place in Master 2 within each of the three courses of this Master. It is an internship of a minimum duration giving rise to an internship report, which enters significantly into the results of these M2 courses. Depending on the course chosen, the individual internship is compulsory or optional.

The master will ensure a systematic follow-up of the insertion of its students while organising a network of its former students on associative bases but also by establishing a directory of its former students and by organising at the level of each course a meeting between former students and new students. It will rely on the university's internship office.

The Master can benefit from the international activities of CEFF and from various international cooperations (notably with China) and from two active partnerships with the Centre d'tudes et de recherches administratives et Financi;res (University of Abomi- Bénin-) and with theInstitut déconomie fiscale et douanière de Koléa (Algérie) which trains executives of the ministries of finance and Algeria and Tunisia.