Doctor of Philosophy (PhD) Taxation & Business Law

Make an original and significant contribution to knowledge in the fields of Taxation or Business Law under the tutelage of high profile academics.

The School of Taxation and Business Law offers a choice of a 3- or 4-year PhD program. The 4-year Business School Doctoral program is offered full-time and includes an extended coursework program and the opportunity to participate in training for future academic roles. The 3-year PhD may be taken full-time or part-time.

4-year Program Overview

The aim of the UNSW Business School's Doctoral Program in Taxation and Business Law is to train you with the skills to identify, analyse and solve problems using original academic research in this field.

Rigorous coursework will be undertaken dealing with a range of research methods, and the theoretical foundations of tax policy or business law policy and regulation. This is followed by full-time research culminating in a doctoral thesis.

You will be involved in research projects from an early stage and enjoy the interdisciplinary engagement with a high-quality cohort of research students across the whole Business School. There will also be exciting opportunities to develop your teaching portfolio.

Ultimately, your PhD thesis will showcase your research skills and contributions your research makes to knowledge by offering original insights into the field.

3-year Program Overview

The PhD requires a minimum of three and a maximum of four years full-time study or can be undertaken part-time. It requires submission of a thesis, usually not exceeding 100,000 words. You will be supervised by experts in your chosen area, who will help you develop insights and your critical research skills in a supportive and stimulating environment. Compulsory courses include research ethics, research methods and data management. Ongoing enrollment requires confirmation of candidature between 9 to 12 months full-time equivalent. Confirmed candidates will then have annual progress reviews.

Taxation and Business Law: Structure Overview
4-year Doctoral Program

Year 1

The first year of study is designed to provide a rigorous foundation to conduct research in Taxation and Business Law using a range of methodologies, as well as helping to build your communication and presentation skills. 

Common core coursework will cover fundamental qualitative and quantitative research methods, and key research skills such as identifying, framing, presenting, and writing academic contributions.

You will also work as an assistant on faculty research projects and start working on your own research as your skills develop.

Throughout the first year, there will be invaluable ongoing engagement with a cohort of high-achieving research students, as well as integration into the community of scholars in the Business School.

Under the new UNSW3+ academic calendar, introduced in 2019, you will study one of the three common core courses in each trimester as well as additional Taxation and Business Law stream electives.

On successful completion of the first year, you will be awarded a Master of Pre-Doctoral Business Studies and continue into the PhD, Taxation and Business Law stream.

Program Core Courses

The following courses are completed in your first year of study.

or

Stream Core Courses

Stream Electives

You must also choose three elective courses in the first year from the following list or from other advanced courses as recommended by the School's Research Committee and approved by the Stream Convenor:

• TABL5503 - Taxation of Corporations (6 UOC)
• TABL5504 - Asia Pacific Tax Regimes (6 UOC)
• TABL5505 - Taxation of Trusts (6 UOC)
• TABL5506 - Tax Litigation (6 UOC)
• TABL5507 - Taxation of Corporate Finance (6 UOC)
• TABL5508 - International Tax: Anti-Avoidance (6 UOC)
• TABL5510 - Taxation of Superannuation (6 UOC)
• TABL5515 - Taxation of Capital Gains (6 UOC)
• TABL5517 - Intellectual Property for Business (6 UOC)
• TABL5518 - Consolidations and Group Structures (6 UOC)
• TABL5520 - Principles of Australian International Taxation (6 UOC)
• TABL5521 - E-Business and the Law (6 UOC)
• TABL5522 - Goods and Services Tax: Design and Structure (6 UOC)
• TABL5523 - Principles of Goods and Services Tax Law (6 UOC)
• TABL5524 - Legal Environment of Asian Business (6 UOC)
• TABL5525 - Taxation of Employee Remuneration (6 UOC)
• TABL5526 - Taxation and Investment Regulation in China (6 UOC)
• TABL5527 - Taxation Strategies in Financial Planning (6 UOC)
• TABL5528 - International Tax: Design and Structure (6 UOC)
• TABL5531 - Principles of Revenue Administration (6 UOC)
• TABL5533 - Competitive Business and Legal Strategies (6 UOC)
• TABL5537 - Double Tax Agreements (6 UOC)
• TABL5538 - Tax Planning and Anti Avoidance Provisions (6 UOC)
• TABL5540 - Self Managed Superannuation Funds Law (6 UOC)
• TABL5544 - Comparative Tax Systems (6 UOC)
• TABL5550 - Principles of Tax Transfer Pricing (6 UOC)
• TABL5551 - Taxation Law (6 UOC)
• TABL5555 - Taxation of Property Transactions (6 UOC)
• TABL5557 - Corporate Law, Tax and Strategy (6 UOC)
• TABL5562 - Business Law in a Global Economy (6 UOC)

Year 2

During the second year, you continue in the Taxation and Business Law stream, identifying your thesis topic with your supervisor and engaging in literature review and research design.

Years 3 - 4

In the last two years in the program, you will primarily conduct full-time research and work towards completing your doctoral thesis.

Your thesis gives you the chance to address some of the biggest challenges in Taxation and Business Law and make a significant contribution to research and practice in these areas.  You will conduct original research to explore ideas and generate new knowledge that contributes to ongoing academic debate in your field.

It will offer new critical thinking and withstand critical analysis from expert researchers in the area, setting you firmly on the path to a potential career in a high quality academic institution anywhere in the world.

Taxation and Business Law: Structure Overview
3-year PhD

Year 1

This year includes a combination of coursework (with an emphasis on research methods) and formulation of the research question for the doctoral dissertation.

Courses

The following courses are completed in the first year of study.

Study two compulsory core courses

At the end of the course students will have developed:

• a statement of their dissertation topic;
• a statement of the contribution their topic will make to the subject area;
• a concise statement of the research objectives;
• a thorough literature review;
• a short explanation of the methodology to be used;
• a research plan setting out the timetable for research and writing; and
• a draft outline of chapters to be written and of structure of the thesis.

Students must also choose two elective courses in the first year as recommended by the School's Research Committee and approved by the Stream Convenor:

Years 2–3

In years 2 and 3 you will conduct research and work towards completing your doctoral thesis.

Your thesis gives you the chance to address some of the biggest challenges in Taxation and Business Law and make a significant contribution of new knowledge to your chosen area. You will explore ideas and generate new knowledge, using original research to contribute to ongoing academic debate in your field.

4 Year Business School Doctoral Studies Program

• The equivalent of a three-year undergraduate degree plus an equivalent postgraduate degree in a relevant discipline with an overall average grade of at least 75 (Distinction).
OR
• The equivalent of multiple undergraduate degrees (e.g. a dual degree) with at least one in a relevant discipline and an overall average grade of at least 75 (Distinction).
OR
• The equivalent of a four-year degree of Bachelor with first or upper second-class Honours in a relevant discipline.

English language requirements also apply.

NOTE: These are the minimum requirements for admission. Admission will ultimately be at the discretion of the UNSW Business School and will rely on the Business School having appropriate research supervision capacity and resources available for the applicant’s research interests.

3 Year PhD

• A four-year undergraduate degree with honours class IIA or higher in a related discipline; or
• A strong masters by research degree in a related discipline; or
• An equivalent academic qualification or level of experience

English language requirements also apply.

NOTE: These are the minimum requirements for admission. Admission will ultimately be at the discretion of the UNSW Business School and will rely on the Business School having appropriate research supervision capacity and resources available for the applicant’s research interests.