Abstract
M.Com. (Taxation)
With the ever-increasing need for tax practitioners in this rapidly growing, regulated tax environment, education has become an important element in preparing graduates for such an environment. Tax education at universities is not currently regulated, and as a result, gaps exist between what is expected of universities in producing tax professionals. The objective of the present study is to identify shortcomings and obstacles in the curriculum and programme delivery of the tax modules in the Diploma of Accounting at the University of Johannesburg (UJ) as compared to the requirements of the tax technician qualification.
This research is conducted as a case study and various data sources have been used, notably a literature review and interviews, to identify the gaps in the curriculum of the UJ Diploma of Accounting. Interviews were also used to seek the opinion of lecturers and head of department of Commercial Accounting and Head of Education and Standards at the South African Institute of Tax professionals (SAIT) on their views and recommendations on how to address the identified shortcomings.
The findings of this study show that there exists a significant gap between the UJ tax curriculum in the Diploma of Accounting and the requirements of the tax technician qualification. Other elements such as practical skills, work-readiness, soft skills and ethics were also identified as lacking in graduates leaving the university.
It is therefore recommended that the UJ become an accredited institution with the SAIT so that the curriculum can be formally regulated, enabling graduates to be adequately equipped when they enter the tax profession.