ATI graduates at the recent University of Pretoria Spring Graduation

Posted on September 18, 2018

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. 

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