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The PhD with the option in Tax Policy is a research degree, requiring the completion of supervised as well as independent research resulting in a thesis.

All postgraduate programmes are not offered every year. Please consult the relevant faculty concerning the presentation of this programme.

•  A relevant master’s degree with an average of at least 60% and
•  Relevant work experience acceptable to the Director of the African Tax Institute.

Additional Requirements

• Successful completion of the African Tax Institute’s (click here) selection process; and
• Successful completion of the MPhil: Taxation module Comparative Tax Policy and Administration 835 (EKM 835).

The Dean or Postgraduate Committee has the right of authorisation regarding matters not provided for in the General Regulations or the Faculty regulations.

Due to capacity constraints, there is not an intake of new students every year. It remains the applicant's responsibility to ensure that the degree they wish to apply for, will indeed be offered.

The thesis should be passed in accordance with the stipulations of Regulations G.52 and G.60.2.2, as well as a compulsory module in Research Methodology.

The research component comprises a thesis and three research articles submitted for publication. A candidate will work under the guidance of a supervisor to develop a detailed research proposal in accordance with departmental guidelines and regulations. The proposal must be presented to the departmental PhD committee and must be officially approved by all relevant committees before the candidate can commence with his/her research. The candidate will continue his/her research under the guidance of his/her supervisor until the research is completed according to the rules and regulations of the University. A public defence of the final thesis is compulsory and forms part of the final examination. Three research articles, based on the candidate's research, must be submitted for publication to a recognised accredited journal. At least one of these must be accepted for publication. These articles are a compulsory condition for the degree to be conferred.