Degrees in Taxation
Qualifications in Taxation that are offered
The following degrees offered in the School have Taxation modules as part of the core subjects:
- BCom Chartered accountancy (CA)
- BCom Financial accountancy
MCom or PhD in Taxation
The following specialised Taxation qualifications are offered:
- MCom in South African and international taxation
- PhD in Taxation
Why Taxation at the NWU-Puk?
- Lecturers with a proper balance between academic knowledge and practical experience and involvement in professional bodies, who regular receive awards and are acknowledged in the fields of teaching and research.
- Focused research, including Taxation colloquiums, regular contributions in accredited journals and industry journals as well as presentations at conferences.
- Innovation that is acknowledged on national level - the NWU Amazing Tax Race was launched nationally in 2014 by the SAIT in collaboration with Mr Herman Viviers from the NWU-PUK programme in Taxation.
- Excellent results in the national examinations of the South African Institute of Chartered Accountants (SAICA) in the field of Taxation (second place nationally in 2014).
- Afrikaans lectures and study material up to honours level
MCom in South African and international taxation
The programme was established to develop accountants and legal practitioners who would like to become taxation specialists. An annual intake of between 20 and 30 students is subject to strict selection processes.
The degree is offered on a part-time basis and consists of course work as well as a research component.
The course work component consists of three modules (each one semester) where lectures are presented on Saturdays (once a month) in English om the Potchefstroom Campus. These lectures focus on broadening the technical knowledge of students, but simultaneously to mastering the topics in an interactive and practical manner. It offers students a unique post-graduate learning opportunity. The course work modules cover the following topics:
Basic principles of taxation: Fundamental concepts of income, deductibility of expenses, capital gains tax and value-added tax (VAT).
Specialised topics: Corporate taxation (including restructuring transactions and financing of corporate actions), estate planning, employee taxation as well as taxation administration and the management of a taxation practice.
International taxation: Basic principles of cross-border transaction taxation, the South African-controlled foreign company system, double taxation agreements and transfer pricing.
The research component consists of a mini-dissertation that constitutes 33% of the degree. Students are guided through the process by means of a research methodology course that has been designed specifically for taxation research, as well as a dedicated study leader.
The admission requirements for consideration during the selection process are:
- An average of 60% for a relevant NGF level 8 qualification (e.g. BCom honours, post-graduate diploma), where that qualification included (a) Taxation module(s) and an average of at least 60% was achieved for those modules; or
- Qualified chartered accountant.
- Work experience in the field of taxation will be considered.
PhD in Taxation
Students are selected for admission to this degree based on a concept research proposal. For further information pertaining to this qualification, please contact Prof Karina Coetzee at 018 299 1457 or email@example.com