UP master's student wins Tax Thesis Competition

Innovative thinking by leaders and up-and-coming talent in the tax field was celebrated and recognised at the national Tax Thesis Competition awards function that was held at Norton Rose Fulbright's Office in Sandton on 8 October 2015. Lara Theron, a student in UP's Department of Taxation, won the master's degree category with her thesis titled 'Electronic tolling in Gauteng: a study of the imposed and perceived tax burden'. Congratulations to Lara and her study leader, Anna-Retha Smit, who is a senior lecturer in the Department.

This year, guests at the awards function were honoured to have Judge Owen Rogers as the guest speaker. He shared insights on preservation applications following a recent ground-breaking Supreme Court of Appeals judgment.

Norton Rose is a leading commercial law firm that, together with its co-sponsor, the South African Institute of Professional Accountants (SAIPA), established the national Tax Thesis Competition. This competition is now in its fifth year and aims to promote research on the subject of taxation, grow the database of tax knowledge, contribute to the debate and development of tax policy, and to highlight the role of tax in the South African economy.

Students of UP’s Department of Taxation have done exceptionally well in this competition in the past. In 2009, Jan Bosman’s dissertation won first place in the master’s category and in 2010 and 2011 the Department delivered second place winners in the same category. Prof Madeleine Stiglingh’s thesis won first place in the doctoral category in 2010, Prof Theuns Steyn’s in 2012, and Sharon Smulders’ in 2013. These achievements confirm the University of Pretoria's position as a leader in tax research in the country.