Area
social Sciences
Sub-Discipline
Laws
University of Concepcion
- City: Concepcion,
- Commune: Concepción,
- Region: Biobío Region
goals
General objective
The program's general objective is to provide graduates with relevant knowledge in tax law, enabling them to develop the necessary skills to create and apply concrete solutions to practical problems encountered in professional practice in the following areas of development: tax management and planning, and tax litigation.
Specific objectives
– To analyze, critique and apply the main topics of Tax Law, its principles and normative consecration.
– To analyze, critique and apply the main taxes in force in the Chilean Tax System.
– To analyze, critique and apply the jurisprudential, administrative and judicial trends in current issues of tax litigation.
– Analyze, critique and apply techniques for tax advice or management of companies and individuals, determining the correct tax burden on a case-by-case basis.
– Analyze, critique and apply techniques to design and develop tax planning processes for companies and individuals, determining the most efficient tax burden on a case-by-case basis.
– To analyze, critique and apply the procedures and techniques for the judicial defense of taxpayers against the tax administration and justice, achieving efficient tax litigation skills.
Applicant Profile
YES
Graduate profile
In general, graduates of the Program will identify themselves as alumni of the University of Concepción, as prudent, cultured, responsible, respectful, pluralistic individuals with a solid ethical, theoretical and practical background in the various fundamental topics of Tax Law.
In particular, graduates of the Master's Program in Tax Law must be able to provide excellent tax legal advice. To this end, the Program will provide the skills to know, understand and delve into the dogmatic concepts and fundamental categories of Tax Law, deepening the knowledge of the general principles and essential institutions of this discipline:
The graduate's training will include, within its areas of development, the study of the Principles of Tax Law, the Relationship of Private Law with Tax Law, the Taxation of Income, Indirect and Special Taxes, the institutions of Tax Administrative Law, Tax Procedural Law and the techniques to design and develop national and international Tax Planning processes, and to design and develop defense strategies in Tax Litigation.
With this advanced knowledge, the graduate will be able to analyze, critique and resolve legal-tax situations, with an adequate handling of the sources, identifying the relevant facts, the applicable rules and principles, giving a concrete and well-founded solution to the problem raised.
Likewise, it must discern and make ethical assessments in relation to specific norms or situations and in relation to legal positions or solutions, linking the relationships of Tax Law to other areas of Law.
Lines of investigation
– Tax Management and Planning
– Tax Litigation
Spanish 
English