Business Taxation (Data and Analytics) (MBT)

NA On Campus Masters Program

University of Southern California

Program Overview

The Master of Business Taxation (MBT) at the University of Southern California is designed for students who want to build a career in taxation while developing the analytical and technology skills needed in today's business environment. The programme combines advanced tax knowledge with data analytics, preparing students to understand complex tax issues, advise businesses and individuals, and make informed financial and tax-related decisions.

Curriculum Structure

The MBT curriculum requires 30 units for students who already have the necessary accounting background. Students without this background begin with an eight-week Summer Intensive Program, which provides the accounting and business foundation needed for advanced taxation studies. The programme is organized into summer, fall, and spring study periods rather than a traditional multi-year structure.

Summer Intensive (for students without the required accounting background): Students build their foundation through courses such as Intro to Financial Accounting, Intermediate Accounting, Intro to Audit, Intro to Taxation, and Advanced Accounting. They also strengthen their business communication, writing, and presentation skills to prepare for graduate-level study and professional recruitment.

Fall Semester: Students develop their technical tax knowledge through courses such as Research, Theory, and Ethics in Taxation; Tax Analysis Through Technology; Income Tax of Corporations and Their Shareholders; and Taxation of Partnerships. These subjects help students understand tax research, technology-supported analysis, and the tax responsibilities of businesses and their owners.

Spring Semester: Students expand their knowledge through Taxation of Business Owners and High Net-Worth Individuals, Tax Accounting Methods, State and Local Tax Concepts, and International Taxation. They can also select an elective that matches their professional interests and career goals.

Focus Areas

Business taxation; tax law and regulations; corporate taxation; partnership taxation; individual taxation; taxation of business owners; high-net-worth individual taxation; tax accounting methods; state and local taxation; international taxation; tax research; tax planning; tax technology; applied data analytics; professional communication; ethical tax practice.

Learning Outcomes

Graduates develop the ability to examine complex tax issues affecting individuals, partnerships, and corporations, identify tax-planning opportunities, and make informed business decisions. They also learn to use data tools and analytical methods to evaluate tax information, research tax laws and regulations, communicate findings clearly, and apply professional and ethical standards in tax practice.

Professional Alignment (Accreditation)

The programme is offered through the USC Leventhal School of Accounting, part of the USC Marshall School of Business. USC Marshall holds accreditation from the Association to Advance Collegiate Schools of Business (AACSB), an internationally recognized accreditation for business schools. The MBT is also STEM-designated, reflecting its focus on analytical and technology-based learning. This designation is not a professional tax licence or a substitute for the requirements of accounting and tax certifications.

Reputation (Employability Rankings)

USC Leventhal reports strong employment outcomes for its MBT graduates. For the MBT Class of 2025, 100% of students seeking employment had accepted full-time offers or internships within three months of graduation, with a reported mean base salary of $86,000. USC also lists the MBT among its highly ranked programmes, reporting a #1 ranking by U.S. News and World Report and #1 by TFE Times for 2026.

Experiential Learning (Research, Projects, Internships etc.)

The USC MBT combines classroom learning with practical tax research, technology-based analysis, and professional development. Students learn how to use data and analytical tools to examine tax issues, understand regulations, and communicate recommendations effectively. Full-time students can also take part in an international learning experience, gaining exposure to business practices and meeting senior executives.

Students can build practical and professional skills through the following opportunities:

Tax Analysis Through Technology: Students take ACCT 529, which focuses on using technology to analyse tax issues. It supports the programme's emphasis on applying data and technology to real business and taxation challenges.
Applied Data Analytics: Students develop the ability to identify relevant data, use analytical tools and languages, and communicate findings to support business and tax decisions.
Tax Research and Analysis: Students learn to research tax codes, laws, rulings, and interpretations using both computer-based and traditional research resources.
Corporate and Partnership Taxation: Courses covering corporate taxation, shareholders, and partnerships help students understand the tax issues faced by businesses and their owners.
International Learning Experience: Full-time MBT students have the opportunity to participate in an eight-day Spring Break trip, during which they visit companies and meet senior business executives. This provides a broader understanding of international business environments.
Summer Intensive Learning: Students who need additional accounting preparation complete an eight-week Summer Intensive Program covering accounting, auditing, taxation, business communication, writing, and presentations.
Faculty and Instructional Assistant Support: Students in the Summer Intensive receive academic guidance through faculty review sessions and support from instructional assistants, including programme graduates.
Career Workshops and Interview Coaching: USC Leventhal offers career workshops, individual advising, and interview coaching to help students prepare for recruitment and professional opportunities.
Professional Recruiting Opportunities: Students can connect with employers during both the fall and spring recruiting periods, giving them more than one opportunity to explore career options.

The published MBT curriculum does not confirm a compulsory internship, specific commercial tax software packages, or a dedicated MBT research laboratory. These should not be treated as guaranteed programme features.

Progression & Future Opportunities

The USC MBT prepares graduates for careers in taxation, accounting, tax consulting, and corporate tax management. Students gain the technical knowledge and analytical skills needed to advise businesses and individuals, understand tax regulations, and identify tax-planning opportunities. Graduates can explore roles such as Tax Consultant, Corporate Tax Analyst, Tax Associate, and International Tax Specialist.

Career Support, Employment Data, and Industry Connections

Dedicated Career Advising: USC Leventhal provides individual career guidance to help students identify suitable opportunities, prepare for recruitment, and plan their professional development.
Career Workshops: Students can attend workshops that strengthen their job-search strategies, professional communication, and understanding of the recruitment process.
Interview Coaching: Interview preparation and coaching help students present their technical knowledge confidently to potential employers.
Employment Outcomes: For the MBT Class of 2025, USC reported that 100% of students seeking employment had accepted full-time offers or internships within three months of graduation.
Salary Outcomes: The same graduating class reported a mean base salary of $86,000. This is the reported average for the available salary data and is not a guaranteed starting salary.
Recruitment Opportunities: The main recruitment period takes place during the fall semester, followed by another recruiting period in spring. This gives students multiple opportunities to connect with employers.
Notable Employers: Employers associated with the MBT Class of 2025 include Andersen, Baker Tilly, Crowe, Deloitte, EY, Grant Thornton, KPMG, PwC, and RSM.
Professional Tax Expertise: The programme develops knowledge in corporate taxation, partnership taxation, international taxation, tax accounting methods, and tax research, supporting career opportunities in public accounting firms and corporate tax departments.
Global Business Exposure: The eight-day Spring Break global education trip gives full-time students an opportunity to visit companies and meet senior business executives, helping them understand international business practices.
STEM Designation: The MBT has been STEM-designated since Fall 2023. Eligible international graduates may apply for the additional 24-month STEM OPT extension after the standard 12-month OPT period, subject to applicable immigration requirements and approval.
Professional Standards: The programme emphasizes ethical practice, tax research, professional standards, and clear communication, all of which are important for long-term development in taxation and accounting.

Potential career pathways:

Tax Consultant, Corporate Tax Analyst, Tax Associate, International Tax Specialist, Tax Accountant, Tax Research Analyst, Tax Planning Specialist, Partnership Tax Specialist, State and Local Tax Consultant, Tax Compliance Analyst, Tax Manager, Tax Advisory Consultant.

USC identifies these organizations as employers associated with graduate outcomes. They should not be considered guaranteed placement partners or formal programme-specific industry partners.

Further Academic Progression:

After completing the MBT, graduates who want to continue their education can consider doctoral study in Accounting, Business Administration, or related areas such as taxation, accounting research, and business law. A PhD can prepare students for careers in academic research, university teaching, or specialist research roles in accounting and taxation.

Graduates can also work towards professional qualifications that match their career plans. For example, students interested in becoming Certified Public Accountants (CPAs) can explore the relevant state education, examination, and licensing requirements. The MBT provides advanced taxation knowledge, but completing the degree does not automatically grant CPA or another professional certification.