At a graduation ceremony of the Faculty of Economic and Management Sciences on 5 September 2018, Dr Bernd Schelenther received his PhD in Tax Policy with a thesis entitled An evaluation of tax policy measures required to stem illicit financial flows in the diamond value chain and with Prof Riel Franzsen as supervisor. Following an inter-disciplinary qualitative research approach, he investigated the phenomenon of illicit financial flows and its pervasiveness in Sub-Saharan Africa. By focusing on the diamond value chain as a microcosm wherein illicit financial flows take place, inter-connected subsets of problems and overlaps in tax, money laundering and corruption policies were identified. A comprehensive literature review assisted in developing a structured methodology for identifying and understanding illicit financial flows as a wicked problem that should be addressed by a so-called “whole of government” approach that is underpinned by sound risk management practices. His research indicates that government agencies can fight the scourge of illicit financial flows in a more forceful manner where strategies to address tax evasion, money laundering and corruption are aligned and resources are optimized through mechanisms such as inter-agency cooperation, domestic and international information sharing, and the alignment of policies. Interestingly, Dr Schlenther also obtained his MPhil: Taxation at the University of Pretoria in 2012.
At the same ceremony Mr Gumisai Gutu obtained his MPhil: Taxation after completing his mini-dissertation on the property tax system as administered by the Masvingo City Council in Zimbabwe.
The ATI congratulates Dr Schlenther and Mr Gutu on their respective achievements.
Get Social With Us
Download the UP Mobile App