MAN 3072 Final thesis. Executive Master of Management with specialisation in Taxation

MAN 3072 Final thesis. Executive Master of Management with specialisation in Taxation

Course code: 
MAN 3072
Law and Governance
Course coordinator: 
Eivind Furuseth
Course name in Norwegian: 
Avsluttende oppgave. Executive Master of Management med spesialisering i skatte- og avgiftsrett
Product category: 
EMM - Tax, Specialisation
2022 Autumn
Active status: 
Level of study: 
Teaching language: 
Course type: 
Associate course
Course codes for multi- or associated courses.
MAN 3073
MAN 3074

The Master of Management Programme with Specialization in Taxation includes a final thesis (12 ECTS) on a freely chosen topic from the curriculum of the entire programme.

Learning outcomes - Knowledge

The aim of the master thesis is that students shall prepare an independent work at an advanced professional level. The students choose their own topic and define problem approaches, the thesis shall show an in-depth knowledge within the relevant field. In their work on the master thesis the students will gain comprehensive knowledge of the relevant tax law area and legal methodology. Work on the master thesis will also be very useful for other tax law areas.

Learning outcomes - Skills

In their work on the master thesis students will learn how to analyse and have a critical view of various sources of law and be able to apply them to analyse and discuss legal problems. They will learn how to find, analyse, and resolve practical and theoretical problem approaches in an independent manner.

General Competence

The thesis shall show an in-depth understanding of how current law can be applied on concrete problems. The students will gain practice and be supervised in the ability to distinguish between how the rules should be, compared to how they actually work. This will enable the students to gain a professional standing in terms of innovative thinking and innovation in the field of tax law.

The thesis will give the students knowledge and professional standing to enable them to discuss and convey knowledge on the relevant problems within the relevant tax law topics as well as critically assess the professional quality of other specialists within this legal area.

Teaching and learning activities

Students are free to choose a topic from the entire curriculum of the Master of Management programme. The student’s choice of topic and title are decisive for the which supervisor they will be assigned. The programme coordinator appoints the supervisor for each student. The supervisor reads the designated number of pages for this type of thesis. The normal submission date for the thesis is the same as the submission date for regular term papers in the same semester. The final thesis may be written in Norwegian or English. The thesis shall be 30-40 pages when a student writes alone and 40-50 pages if two students write together.  


In all BI Executive courses and programs, there is a mutual requirement for the student and the course responsible regarding the involvement of the student's experience in the planning and implementation of courses, modules and programmes. This means that the student has the right and duty to get involved with their own knowledge and practice relevance, through the active sharing of their relevant experience and knowledge.

Software tools
No specified computer-based tools are required.
Additional information

This is a final thesis that counts 12 ECTS on a freely chosen topic from the curriculum of the entire programme.

The final thesis may be written individually or in groups of maximum 2 students. The paper must be maximum 30-40 pages when written individually and 40-50 pages when written by two students together. For administrative reasons, the students are enrolled in the course MAN 3073 in the first semester and MAN 3074 in the second semester.

Trust and integrity are important for all academic work. It is the responsibility of the teacher and students to show academic integrity and these principles are established in BI’s regulations.


Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.

Required prerequisite knowledge

All courses in this programme require basis knowledge and practical experience from tax law. The student shall have completed the first four courses in the programme before starting on the final thesis. Exemptions may be made after an individual assessment. The final thesis completes the Executive Master of Management degree with specialization in taxation.


Exam category: 
Form of assessment: 
Written submission
Group/Individual (1 - 2)
2 Semester(s)
Exam code: 
MAN 30721
Grading scale: 
Examination when next scheduled course
Type of Assessment: 
Ordinary examination
Total weight: 
Student workload
150 Hour(s)
Student's own work with learning resources
170 Hour(s)
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 12 ECTS credit corresponds to a workload of at least 320 hours.