The University of Pretoria's Faculty of Law is the highest-ranked law school in South Africa and Africa, an unprecedented achievement. It offers an LLD program meticulously designed to educate and train researchers to make substantial and original academic contributions at the frontiers of a topic, primarily focused on various legal disciplines.

A Lecturer in the Department of Mercantile Law, Dr. Ruddy Kabwe, recently graduated with a Doctoral Degree (LLD), his thesis focused on "The use of technology to administer Value Added Tax (VAT) on cross-border commerce in digital commodities." He also holds LLB and LLM (Tax Law) degrees. He is also an Admitted Attorney of the High Court of South, with over four years of post-admission experience, and has published articles in peer-reviewed local magazines on Tax Law and specific elements of Financial Technology. Dr. Kabwe has also delivered research papers at numerous local and international conferences.

Dr. Kabwe selected a career as a legal academic as he felt that teaching suited his personality. Moreover, he was keenly interested in honing his knowledge and expertise particularly, in the area of tax law. He started pursuing a doctorate five years ago. After completing his Master's degree in Tax Law, he thought that additional study was necessary to address difficulties raised during his LLM degree. He returned to his alma mater, the University of Pretoria, to pursue a PhD degree. 

One of the most difficult times in this voyage was the COVID-19 pandemic. Accessing actual books became difficult due to the shutdown. During the pandemic's early phases, access to the library was restricted. As a result, it was incredibly difficult to procure some materials. Consistency is essential during the doctoral research process. The journey can only be completed once you start writing. Every day, you should write something, whether it's a paragraph or a page.

Blockchain technology as an alternative collection mechanism is a developing area of research. The findings revealed in his doctoral research have significant implications for policymakers and tax administrators in the South African context. Dr. Kabwe aims to expand his research footprint by collaborating with other researchers in the future. Recent technological advances have the potential to enhance and modernize tax administration. He will explore technological improvements to better understand tax administration operations and how he can develop insights to streamline them.

The PhD experience can be rewarding. Every day brings new people and new experiences. "I recommend everyone to take this path. Find a topic that fascinates you; read a lot; be consistent with yourself; take breaks; and remember why you're doing it.