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Posts by kattyrdz
Joined: Mar 3, 2011
Last Post: Apr 10, 2011
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From: Ecuador

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Apr 10, 2011
Graduate / "admission to the Doctoral Program in Taxation" - STATEMENT OF PURPOSE PHD [2]


I am going to apply to a Doctoral Program in Taxation. I would be grateful if you could give me feedback.

Thanks advance


My purpose for applying for admission to the Doctoral Program in Taxation is to obtain a solid grounding in the field of study I am passionate about, the international aspects of taxation. Particularly, I am deeply interested in getting a sound knowledge of the most advanced tax systems around the world not only to have a deeper critique of the tax system of my own country, but also be able to propose solutions and gain a better understanding of how tax treaties and international organizations affect tax policies adopted by countries.

As a current student of the LL.M. Program Tax Law at the University of XXX, I have seen that its Institute for Tax Law designs its academic programs placing particular emphasis on providing a global perspective to its students and having the best faculty members possible. These distinctive features have definitely fulfilled my expectations and suited my professional and academic objectives. Therefore, I am convinced that these hallmarks placed in a Doctoral program will provide me with the highest level of knowledge in the areas that interest me and many other related disciplines. For these reasons, I strongly believe that the Doctoral Program in Taxation will help me to achieve my professional objectives to become professor of taxation and a highly qualified tax practitioner.

I am convinced that my academic background and professional experience combined with my enthusiasm, dedication and motivation have provided me with the required knowledge and skills to be an excellent candidate for the Doctoral Program in Taxation.

Since my last year as undergraduate student I remember myself being fascinated by the study of tax laws. At that time I got my first job as a tax accountant. While working and taking my undergraduate tax courses I was eager to read tax articles and asked my superiors all the doubts I had. In particular, I remember one event that left a remarkably desire to develop my career. While I was reading a tax article, a manager from the firm I was working told me he was wondering why anyone in his college generation had became well recognized tax practitioner to be able to write an article in those famous tax magazines. Those words left a strong desire to see myself publishing tax articles and as an exponent of specialized tax courses.

Some months later, at the end of 2004, Prof. XXX, one of my former professors and whom I admire for his academic contributions and career, suggested in class taking a final exam as an option to obtain the undergraduate diploma as Accountant rather than taking additional courses. I was very attracted to this idea because it involved conduct research, write about the findings and defend a specific idea before academic examiners. Finally in 2005, I decided to take this exam resulting in my presentation of the topic "Analysis of the 2005 Tax Reforms for Individuals".

Since the tax reform in my country was originally planned to be enacted in 2005, but it was postponed to 2006 due to union labor pressure, I found this topic worthy to be studied. Therefore, I did an analysis of both tax regimes, the current at that time and the reformed, to determine which regime was the most favorable for employees. I enjoyed writing and subsequently presenting my analysis before academic examiners. This experience not only provided me invaluable research and analytical skills which I have further developed through my work experience studying tax legislation, but also I discovered my interest in being a public exponent of tax topics and becoming a professor.

After successfully graduating from university, I got a job as a tax advisor in one of the big four firms. There, I learnt working on international projects advising foreign companies which wanted to set up a business in my country. The work experience I gained at the firm definitively broadened my perspective of the study of tax laws and I became deeply intrigued by the international aspects of tax law.

My starting point to be fascinated by the study of international taxation was to get involved in projects about the correct application of tax treaties to payments of domestic companies to its foreign related parties. Then, I quickly realized that in order to gain a deep insight in this area and become a highly qualified tax advisor, the study of an internationally well recognized master program in international taxation would be extremely helpful.

This idea was also inspired by a tax partner and a senior tax manager who studied a LL.M. program in international taxation in very well known universities in the United States and the Netherlands respectively. Hence, I took the opportunity to have some interesting conversations with them about my intention to study a similar master program and ask for their advice regarding different programs and universities.

As I did research on different international tax programs, I became more interested and decided to further study international taxation. Keeping this goal in mind, I simultaneously applied for the master program in which I am a current student and for a funding program from the Central Bank which I was granted after my academic and professional background was evaluated.

My objective of becoming a professor of taxation at the university from I graduated and my long-term goal of adding my name to the distinguished scholars whose opinion has an impact on my country have been reaffirmed through my professional experience. A situation that helped me to realize these interests was to take a specialty tax training program and in particular the last lecture about international tax planning given by a tax partner.

As the number of participants in that lecture was limited, I felt the need to share what I learnt from the lecture with my team mates, especially with junior staffs who were very involved in the day-to-day work in the client's premises. Thus, I proposed a meeting with junior staffs to explain them some general features of tax planning structures which could be identified at first glance and could generate new projects for the firm. This proposal resulted in giving the course "tax considerations for foreign investors". In the last part of that course I provided the facts of a practical case and encouraged participation to solve it.

Some time later, I was given again the opportunity to participate as an exponent in the tax training program for the audit department of the firm. These experiences were absolutely gratifying and I confirmed my desire to become a professor.

I also want to mention that for me it is of primary importance to contribute to the study of international taxation in my country. It is worth mentioning that since my country became part of the OECD in 1994, tax professionals in my country have baseen forced to study tax treaties. This is certainly not enough time to deal with international taxation compared with the complex and deep study in this field in other countries. For this reason I am convinced that the high quality academic knowledge I can acquire in the Doctoral Program in Taxation will provide me the necessary tools to contribute to improving the practice in international taxation in my country.

Although I am aware that the accomplishment of the objectives I have exposed required me dedication, a pro-active approach and a solid academic foundation, I also believe that I had not given the ability to have big dreams without having the possibility to turn them into reality. In this sense, I am confident that my academic and professional background and in top of that my motivation have prepared me to succeed, firstly, in the Doctoral Program in Taxation and subsequently, in achieving my goals.