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Contact: Department of Taxation 012 420 4983

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.

Due to capacity constraints, there is not necessarily 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.

1. Relevant master’s degree
2. A cumulative weighted average of at least 65% for the master’s degree

The thesis should be passed in accordance with the stipulations of General Academic Regulations G50 and G54, as well as a compulsory module in Research Methodology.

The Dean has the right of authorisation regarding matters not provided for in the General Academic Regulations or the Faculty regulations.

Refer to General Academic Regulations G50 and G54.

The research component comprises a thesis and a research article for publication(General Academic Regulation G51). A candidate will work under the guidance of a supervisor 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 until the research is completed according to the rules and regulations of the University. An oral defence of the thesis may be required as part of the final examination. Furthermore, a 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 component contributes 100% towards the total requirement for the degree.