Ph.D. in Taxation is an advanced research degree focused on the study of tax laws, tax policies, and the economic, legal, and social implications of taxation. This program typically spans 3 - 5 years, depending on the institution and research progress. It involves rigorous coursework in taxation theory, tax administration, corporate taxation, international taxation, and public finance, followed by extensive original research culminating in a dissertation. The program aims to equip students with the skills to analyze and critique tax systems, contribute to policy-making, and provide expert advice to governments, businesses, and institutions on taxation issues.