Code | Faculty |
---|---|
07250185 | Faculty of Economic and Management Sciences |
Credits | Duration |
---|---|
Minimum duration of study: 1 year | Total credits: 180 |
Contact: Department of Taxation 012 420 4983
A pass mark in the following modules is considered to be adequate knowledge. Anyone not meeting this expectation will only be considered for admission in exceptional circumstances.
Prerequisite for awarding the degree
The pass mark for both a dissertation and a mini-dissertation is 50%. The provisions regarding pass requirements for dissertations, contained in General Regulation G.12.2, apply mutatis mutandis to mini-dissertations.
Dissertations/mini-dissertations, curricula and modules
Article for publication
A dean may require, before or on submission of a dissertation/mini-dissertation, the submission of a draft article for publication to the supervisor. The draft article should be based on the research that the student has conducted for the dissertation/mini-dissertation and be approved by the supervisor concerned. The supervisor should then have the opportunity to take the paper through all the processes of revision and resubmission as may be necessary and/or appropriate in order to achieve publication.
Submission of dissertation/mini-dissertation
A dissertation/mini-dissertation is submitted to the Head: Student Administration/Departmental Postgraduate Office, before the closing date for the various graduation ceremonies as announced annually.
For examination purposes, a student must, in consultation with the supervisor, submit a sufficient number of bound copies and/or e-copies of the dissertation/mini-dissertation, printed on good quality paper and of good letter quality, to the Head: Student Administration/Departmental Postgraduate Office. Permission to submit the dissertation/mini-dissertation in unbound form may be obtained from the supervisor concerned on condition that a copy of the final approved dissertation/mini-dissertation is presented to the examiners in bound format or electronic format.
In addition to the copies already mentioned, each successful student must submit a bound paper copy as well as two electronic copies of the approved dissertation/mini-dissertation to the Head: Student Administration/Departmental Postgraduate Office in the format specified by the faculty and in accordance with the minimum standards set by the Department of Library Services, before 15 February for the Autumn graduation ceremonies and before 15 July for the Spring graduation ceremonies, failing which the degree will only be conferred during a subsequent series of graduation ceremonies.
Module content:
• Interpretation of tax legislation
• Tax administration
• Rules of the tax court
• Other relevant principles of taxes
Module content:
• Wealth transfer taxes
• Taxes and international business activities
• Customs and excises
• Other current issues in taxation
Module content:
• South African Income Tax Act (No 58 of 1962)
• Value-Added Tax Act (No 89 of 1991)
• Other related income and consumption taxes
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