Distributive Tax Justice in the Global Economy


The Department of Taxation at the University of Pretoria in South Africa will be hosting an international conference on taxation the theme: ‘Distributive Tax Justice in the Global Economy’. The economic, political and social frameworks that support society differ in the distribution of benefits and liabilities and its effect on people’s lives. The principles of distributive justice should provide the moral compass when the social contract between Government and its citizens is at play. This is in line with the principles of a good tax system which include principles of equity and fairness. 

The conference will consist of: two keynote speakers, four panel discussions, paper presentations and poster presentations. A gala dinner will be hosted to celebrate the 21st anniversary of the Department of Taxation.

The conference will be held in-person from 2 to 3 August 2023 in Pretoria, South Africa.

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The scale of income and wealth inequality, already at dangerously high levels in both developed and emerging economies, has more recently been exacerbated by the COVID-19 pandemic and other war- and climate-induced crises. Research shows that over the last 10 years, the richest 1% of humanity has captured more than half of all new global wealth (Oxfam, Survival of the Richest, 2023). 

The conference aims to connect experts from diverse disciplines including: law, economics, accounting, psychology and sociology, to explore how tax and tax policy may serve as a tool to promote distributive justice.

Topics of interest

The conference organising committee encourages the submission of articles that communicate applied and empirical findings of interest to all stakeholders in the taxation landscape. Topics of interest include, but are not limited to the following areas:

  • necessity for justice and equity through taxation

  • taxation as a means to achieving justice in gender inequality

  • barriers to distributive tax justice

  • distributive tax justice in international taxation


All papers (including papers presented as posters) accepted for the conference may be submitted to the South African Journal of Accounting Research (SAJAR) for possible publication in a special edition, entitled ‘Distributive Tax Justice in the Global Economy’. Should there not be sufficient papers of the necessary standard, the accepted papers will be included in a normal issue of SAJAR.

SAJAR is an accredited journal that is published by Taylor and Francis and it is listed on Scopus

Important dates

5 June 2023

Author notification (papers and posters)

30 June 2023

Submission of papers for the conference handout

30 June 2023

Submission of posters in PDF format for conference handout

2-3 August 2023

Conference dates

31 August 2023

Submission of paper to SAJAR for possible publication in special edition (subject to SAJAR review process)    

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