Program in Brief

The major objective of the Public Finance Program is to provide students with the conceptual understanding and technical competence to become leaders in taxation and customs.

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The Public Finance Program is operated under the support of the World Bank (WB) as part of the Joint Japan/World Bank Graduate Scholarship Partnership Program(JJ/WBGSP), and the World Customs Organization (WCO) as part of the Japan-WCO Human Resource Development Programme.

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• Program Director: Associate Professor Dainn Wie
• Associate Program Director: Associate Professor Yutaro Izumi
• Degree Offered: Master of Public Finance
• Scholarship (For International Students Only):

Joint Japan/World Bank Graduate Scholarship Partnership Program (JJ/WBGSP) (for Tax Course)

Japan-World Customs Organization Human Resource Development Programme Scholarship(for Customs Course) *Eligible Countries/Regions

• Language of Instruction: English
• Time Schedule

Program duration…13 months (Customs course) / 12 months (Tax course)

Enrollment…September (Customs course) / October (Tax course)

Graduation…September

• Application Guidebook

　　　Tax Course Application Guidebook 2026

　　　Customs Course Application Guidebook 2026

Target Group

Government officials from developing countries worldwide who are currently working in tax or customs administration or equivalent departments, with at least 2-years for the Customs course and 3-years for the Tax course of working experience in the relevant field.

We also accept Japanese students.

Program Design

The program is comprised of two segments: an economics-oriented academic segment common to customs and tax scholars, and a practicum segment which is divided into tax and customs depending on the scholar’s stream.

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The academic segment of the program provides rigorous economics-oriented training aimed at developing an understanding of the theoretical, empirical, and institutional aspects of tax and customs policy implementation and administration in the context of developing countries’ economic and social development. A practicum at the National Tax Administration or the Customs Training Institute provides an opportunity for students to enhance their learning with hands-on experience in a tax/customs-related work environment and to integrate this experience with their formal education.

Admissions

Please see blow for the detailed application procedure.

• How to Apply
• Application Guide 2026-2027

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Eligibility Criteria Common to Tax and Customs Course

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1. Irrespective of the funding source, eligibility for admission to the Public Finance Program consists of a bachelor’s degree or its equivalent from a recognized, accredited university of the highest standard.
2. Applicants must be proficient in English (admission priority will be given to applicants who have a test score of TOEFL iBT 79 or IELTS Academic 6.0 or higher). Applicants who have completed or expect to complete an undergraduate or graduate degree at an institution where the language of instruction is English may request a waiver of the English language proficiency requirement. For details, please refer to the Online Application Guide.

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NOTE:

Following enrollment, you will be required to take an annual medical examination that is administered by GRIPS. Any false information found in the application documents may be the basis for denial of admission, or, if admitted, dismissal from GRIPS. If poor academic performance or suspension guarantees that the student will be unable to complete the course within the standard term, the provision of the scholarship may be terminated even during the school year.

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TAX COURSE

• Eligibility Criteria for those applying for the Tax Course:

1. Be full-time government tax officials from developing countries.
2. Have at least three years of work experience prior to the application deadline in tax policy and administration and able to show that such work experience is related to development-related topics indicated by the World Bank.
   
3. Show promise of continuing his/her career in tax policy and administration.

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• Eligibility Criteria for those applying for Joint Japan/World Bank Graduate Scholarship Participating Program (JJ/WBGSP) for Tax Course:

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Please see the link below for more details

Joint Japan/World Bank Graduate Scholarship Partnership Program (JJ/WBGSP)

NOTE:

- Those seeking a JJ/WBGSP Participating Program scholarship must first apply for admission to GRIPS. GRIPS will make a short list of candidates and send it to the World Bank for the final selection. The shortlisted candidates will be required to submit online application directly to the World Bank.

- You are expected to continue your career in tax policy and administration in your country at the conclusion of your studies to apply your enhanced knowledge and skills to help and accelerate the pace of economic and social development. Therefore, you cannot expect to enter a Ph.D. program for at least three years after completing your master’s study at GRIPS.

- Should your performance fall below a certain critical standard (e.g., falling a required course, or one that is important in the curricula), or you are unable to continue with schoolwork for any reason whatsoever, we may terminate provision of the scholarship, even during the school year. In the event of such an occurrence, you may also not be provided with a return air ticket.

• Scholarship Coverage (JJ/WBGSP Scholarship) for TAX Course

- A monthly stipend (JPY306,910) is provided to cover living expenses such as food, clothing, daily expenses including insurance, and various other miscellaneous expenses related to study at GRIPS. This stipend is fixed and cannot be increased to cover family members. The amount of your stipend may change slightly as a result of changes in the economic climate in Japan.

- Application fee, admission fee, and tuition (paid directly to GRIPS by the World Bank)

- An economy-class air ticket from your country to Japan upon enrollment at GRIPS and an economy-class air ticket from Japan to your home country upon completion of your studies at GRIPS

- Travel allowance: USD500 equivalent upon arrival, USD500 equivalent upon completion of your study

CUSTOMS COURSE

• Eligibility Criteria for those applying for the Customs Course

Be active government officials, with at least 2 years’ work experience in customs policy and administration in their home countries at the time of enrollment, and preferably below 35 years of age as of April 1st in the year of enrollment. Preference will be given to those who show promise in continuing their career in customs policy and administration upon returning to their home countries.

• Eligibility Criteria for those applying for Japan-World Customs Organization Human Resource Development Programme Scholarship for Customs Course:

1. Be a national of an eligible developing country member of the WCO

2. Be a customs officer of a developing member of the WCO with quality work experience of at least two (2) years in the field of customs policy and administration in his/her home country at the time of enrollment.

3. Be chosen and nominated by their Customs Administrations.

4. Individuals who have already been awarded a scholarship under the Japan-WCO Human Resource Development Programme in the past are not entitled to apply for this Scholarship Programme.

5. Preference will be given to applicants who have strong intention to utilize and apply their enhanced knowledge and skills toward the economic and social development of their countries, in particular, in the field of Customs.

6. Preference will be given to applicants who are younger than 35 years old as of April 1st in the year of enrollment.

7. It is required for applicants to have an arrangement of leave of absence or re-employment from their administration.

NOTE:

- Those seeking a WCO scholarship must first apply for admission to GRIPS. GRIPS will make a short list of candidates and send it the WCO for the final selection.
- Should your performance fall below a certain critical standard (e.g., falling a required course, or one that is important in the curricula), or you are unable to continue with schoolwork for any reason whatsoever, we may terminate provision of the scholarship, even during the school year. In the event of such an occurrence, you may also not be provided with a return air ticket.

• Scholarship Coverage (WCO Scholarship) for Customs Course
  

- A monthly stipend (JPY147,000 ) is provided for the 12-month period of the program. This is intended to cover living expenses such as food, clothing, and other daily expenses, as well as accommodations, transportation, medical treatment, insurance, and various miscellaneous expenses related to your study at GRIPS. This stipend is fixed and cannot be increased to cover family members. The amount of your stipend may change in accordance with local economic conditions.

- Application fee, admission fee, and tuition (paid directly to GRIPS by WCO)

- An economy-class air ticket from your country to Japan upon enrollment at GRIPS and an economy-class air ticket from Japan to your home country upon completion of your studies at GRIPS

- Book allowance: JPY75,000

- Travel allowance: JPY81,000 upon arrival, JPY25,000 upon completion of your study

Public Finance Program Curriculum 2025/2026

Please see GRIPS Bulletin for brief descriptions of courses offered

(as of October 2025)

Category	Course Name	Instructor
I Required Courses	International Taxation of Japan	Matsuda Naoki
	Practicum at the National Tax Agency	Kurosawa Masako?
	Practicum in Customs Administration I	Hamaguchi Satoru
	Practicum in Customs Administration II	Kosaka Yoshihiro
	Practicum in Customs Administration III	Hamaguchi Satoru, Iijima Nozomi, Tanaka Toru, Matsuhashi Kensuke
	Intellectual Property Rights Enforcement at Border	Sakurai Yukiko
	Microeconomics I	Wie Dainn
	Public Finance I	Braun Richard Anton
	Tutorial(PF)	Wie Dainn
	The World and the SDGs	Kudo Toshihiro, et al.
II Highly Recommended Elective Courses	Macroeconomics I	Chen Jau-er
	Microeconomics II	Xing Yuqing
	Government and Market	Okamoto Ryosuke
	Introduction to Applied Econometrics	Izumi Yutaro
	Fiscal Reform in Japan	Ota Hiroko
	Economics of Tax Policy	TBA
	Reform of Economic Policy in Japan	Ota Hiroko
	International Trade	Hsu Minchung
	Development Economics	Kijima Yoko
	Human Resources Management	Takada Hirofumi
	Multilateral Trading System and Customs Administration	Hamaguchi Satoru
III Elective Courses	Monetary Economics (Money and Banking)	Fujimoto Junichi
	Macroeconomics II	Kitao Sagiri
	Data Science for Public Policy	Goto Jun
	Applied Time Series Analysis for Macroeconomics	Leon-Gonzalez Roberto
	Applied Econometrics	Litschig Stephan
	Applied Econometrics Practice	Litschig Stephan
	Mathematics for Economic Analysis	Munro Alistair
	Political Economy	Izumi Yutaro
	Economics of Law	Hatanaka Kaori
	Time Series Analysis	Leon-Gonzalez Roberto
	Development History of Asia: Policy, Market and Technology	Nakao Takehiko
	Public Expenditure Management	Tanaka Hideaki
	Introduction to Data Science I	Morohosi Hozumi
	Introduction to Data Science II	Takenouchi Takashi
	Selected Topics in Policy Studies I-IV
	Courses not listed in this table
	X Others	Language courses offered by the Center for Professional Communication

Career Destinations

Graduates from this program are expected to return to their host organizations to become fiscal leaders in taxation and customs. In fact, most of the graduates are still working at the tax and customs bureau in their home countries. To give a few examples of their current positions:

Tax Course

• Joint Commissioner, Department of Revenue & Customs, Ministry of Finance (Bhutan, 1999)
• Assistant Director (Policy and Research), Monitoring, Research and Planning Department, National Revenue Authority (NRA) (Sierra Leorne, 2006)
• Deputy Director, Zhejiang Provincial Office, State Administration of Taxation (China,2016)
• Commissioner Inland Revenue, Federal Board of Revenue (Pakistan, 2018)
• Deputy Commissioner, Kenya Revenue Authority (Kenya, 2018)
• Joint Commissioner of Income Tax (OSD), Circle 1(3)(1), International Taxation, Income Tax Department ,Ministry of Finance （India,2019）

Customs Course

• Director of Customs Control, Thai Customs Department (Thailand, 2008)
• Deputy Commissioner of GST, Central Board of Excise and Customs, Department of Revenue, Ministry of Finance (India ,2009)
• Deputy Director of Risk Management Division, Mongolian Customs General Administration (Mongolia, 2015)
• Assistant Director, General Department of Customs and Excise of Cambodia (Cambodia, 2017)
• Director Revenue Management, Fiji Islands Revenue and Customs Authority (Fiji, 2018)
• Commissioner Inrand Revenue, Federal Board of Revenue(Pakistan,2018)

Origin and Affiliation of Current Students (2025-2026)

Country
Tax Course
Pakistan	Federal Board of Revenue (FBR)
India	National Academy of Direct Taxes
Pakistan	Federal Board of Revenue (FBR)
Kenya	Kenya Revenue Authority
India	Ministry of Finance
Somalia	Ministry of Finance
Kenya	Kenya Revenue Authority
Uganda	Uganda Revenue Authority
Pakistan	Federal Board of Revenue (FBR)
India	Ministry of Finance
Tanzania	Tanzania Revenue Authority
Kenya	Kenya Revenue Authority
Customs Course
Sri Lanka	Sri Lanka Customs
Indonesia	Directorate General of Customs and Excise
Solomon Islands	Solomon Islands Customs and Excise Division
Argentina	Customs Revenue and Control Agency
Papua New Guinea	Papua New Guinea Customs Services
Tonga	Ministry of Revenue & Customs
Egypt	Ministry of Finance
Kenya	Kenya Revenue Authority
Botswana	Kenya Revenue Authority
Philippines	Bureau of Customs

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Recent Theses

Tax Course

• Impact Of Kenya’s Simplified Rental Tax Regime And Its Interactive Impact When Combined With Amnesty Program On Rental Tax
• The Impact Of Tax Structure On Economic Growth In Sri Lanka
• Exploring The Implementation Of Alternative Dispute Resolution (Adr) In Tanzania’s Tax Administration: Challenges And Reform Proposals
• The Impact of eTIMS on VAT Compliance: Evidence from Heterogeneous Effects by Compliance History Amidst Tax Amnesty Program in Kenya
• Excise Tax Increases and Revenue Outcomes: Evidence from Beer and Spirits in Kenya
• The Recen Tax Reform And Maximizing Consumption Tax Revenue Potential In Somalia
• Impact Assessment Of Income Tax Audits On Corporate Tax Compliance Behavior In Pakistan
• Strengthening Taxpayer Rights: Examining Cost Recovery Under The Proposed Taxpayer’s Bill Of Rights And Obligations (Tboro) Act In The Philippines

Customs Course

• Enhancing Trade Facilitation through One Stop Border Post (OSBP) in Cambodia: Case Study of African Countries
• Enhancing the Authorized Economic Operators Program in Azerbaijan
• The Impact of Custom Duties Exemption on Government Revenue in Vanuatu
• Implementing AEO Program in Georgia: Challenges, Impact and Areas for Improvement
• The Impact Of Imposing Special Tariffs On Crossborder Retail E-Commerce Imports: Evidence From Indonesia
• Evaluating the Fiscal Impact of Post-COVID Taxes on Sin Goods in Sri Lanka: Evidence from a Difference-in-Differences Approach
• The Impact Of Coordinated Border Management On Trade Facilitation: A Case Study Kazungula One Stop Border Post (Botswana)
• The Impact Of Currency Devaluation On Import And Export Volumes In Malawi
• Assessing The Impact Of Risk Management On Customs Revenue In Nigeria
• What is the impact of restrictiveness of Rules of origin (ROO) across each FTA on their utilization?

Prominent Alumni

• Mr. Dinusha Hettiarachchi (Graduated in 2015）

Superintendent of Customs,

Sri Lanka Customs

Interview HERE

• Mr. Anar Suleymanov （Graduated in 2010）

Head of Secretariat

State Customs Committee

Republic of Azerbaijan

Interview HERE

• Ms. Perfect Ahamadzie （Graduated in 2016）

Revenue Officer

Customs Technical Services Bureau

Ghana Revenue Authority

Interview HERE