Dr Anculien Schoeman has been doing research at the University of Pretoria (UP) for the past eight years. She completed her undergraduate studies at UP and in 2021, graduated from the University with a PhD in Taxation.

Since receiving her doctorate, Dr Schoeman has been researching ways to improve tax compliance behaviour. “If a government can improve tax compliance, tax revenue collection should also improve, giving governments the financial means to provide better goods and services to the public,” she says.

Dr Schoeman is working with researchers from the EDHEC Business School in France on a project that involves an experimental game on tax compliance behaviour that is being conducted among students. The aim is to provide them with a debrief after the simulation on how tax compliance affects the ability of the government to provide necessary goods and services, and create fairness towards other taxpayers.

Dr Schoeman says her research matters because she is working to provide practical solutions or show the practical effect for government of certain policy changes in terms of tax registration and compliance.
“When I started my academic career and felt forced to do research, I struggled to understand the value of our research field. However, as time went by, I realised that the taxation field has a significant impact on everyone’s lives: those who work and earn a large enough salary need to pay tax. Then, governments need to use this money to provide the necessary goods and services for everyone. Therefore, taxation affects everyone. Doing research in this field, which is practical and relevant, can positively influence the lives of many people.”

Several people inspired Dr Schoeman to become a better researcher. She mentions Professor Stella Nkomo who led article writing workshops for a number of years. Dr Schoeman says Prof Nkomo’s passion for research was amazing and inspiring. “Also, my study leaders, Prof Chris Evans and Prof Hanneke du Preez, really motivated me through difficult times and assisted me in becoming a better researcher.”

She regards Prof Du Preez as a role model. “She is a passionate person overall. She loves spending time with her family and she is brilliant at her work. She is also involved with so many people in research, with the result that publications are flowing in for her. Of course, that is after she has put in all the hard work to get her various research teams going.”

Dr Schoeman plans to complete her current research project to improve tax compliance behaviour, and hopes that it will be implemented nationally.

In her free time, she plays the violin, piano and a bit of organ. She also enjoys playing netball and tennis when the opportunity arises, and has taken up mountain biking.