The PhD with the option in Taxation 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.
- Relevant master’s degree with an average of at least 60%
- Additional requirements as required by the head of department and
- Relevant work experience.
The Dean has the right of authorisation regarding matters not provided for in the General Regulations or the Faculty regulations.
Due to capacity constraints, there are 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.
Examinations and pass requirements
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 a draft research article submitted for publication. A candidate will work under the guidance of a supervisor(s) to develop a detailed research proposal according to 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(s) 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. Furthermore, a draft research article, based on the candidate's research, must be submitted for publication to a recognised accredited journal. The article is a compulsory condition for the degree to be conferred on the candidate. The research thesis contributes 100% towards the total requirement for the degree.