The SAIT is very proud to announce that Professor Sharon Smulders, Head of Tax Technical Policy and Research at the SAIT, has won the doctoral category of Norton Rose Fulbright's Tax Thesis Competition, 2013.
Her thesis entitled "An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline” is part of an international research project (across four countries) which evaluated and compared tax compliance costs affecting the small business sector. The primary objective of the study was to measure the tax compliance costs of small businesses in South Africa and to establish a baseline against which future studies and enhancements to the tax system could be measured.
This competition is now in its sixth year. The competition’s objectives are to promote research in the subject of taxation, grow the database of tax knowledge, contribute to the debate and development of tax policy and highlight the role of tax in the economy in South Africa.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.