Tax compliance has been brought into sharp focus by SARS and other tax authorities around the world. Non-compliance causes tax leakages and this situation is detrimental to an economy since it is deprived of resources necessary for growth and public infrastructure development. Small- and medium-sized enterprises (SMEs) are recognised for the value they add to growing economies, stimulating economic growth and job creation. Similarly, the construction industry in South Africa and the world over is recognised for its contribution to public infrastructure development and economic growth. The majority of construction companies operating in South Africa are SMEs. SARS is clamping down on SMEs and the construction industry as it has identified these two categories of taxpayers as high-risk groups in terms of tax non-compliance. The structural and operational nature of SMEs presents opportunities for the avoidance of paying tax. On the other hand, they experience complying with tax and other regulations as a heavy burden. SARS's focus on the construction industry is prompted by the fact that it receives state funding, and corruption in the industry has been found to be rife. A substantial number of studies provide evidence that tax education improves compliance. Therefore, the current study investigates the level of tax knowledge and the possible lack of tax knowledge of SME owners in the construction industry in order to determine their tax education needs. The study involved a qualitative analysis in the form of face-to-face, semi-structured interviews with 10 SME owners in the construction industry based in KwaZulu-Natal and Gauteng, South Africa. In the interviews, use was made of structured and open-ended questions. The results confirmed that the owners of very small enterprises had the least amount of tax knowledge whereas the owners of medium-sized entities had the most tax knowledge. Further findings were that most of the entities relied on external tax advisors for tax advice, that the majority of the respondents did not understand the special tax incentives available to SMEs and companies operating in the construction industry and that almost 80% of the respondents believed SARS was not doing enough to educate them about the incentives available. The majority of the respondents felt that improving tax knowledge would improve tax compliance. / Mini Dissertation (MCom)--University of Pretoria, 2016. / Taxation / MCom / Unrestricted

O objetivo geral deste trabalho é compreender os processos de mediação e de apropriação social da informação pública por meio de dispositivos de educação fiscal. Como metodologia, além de pesquisa bibliográfica e de pesquisa histórica, foi utilizada a pesquisa participativa, que se efetivou por meio de tutoria de curso a distância, reuniões e encontros com os atores da pesquisa. Foi hipótese deste trabalho que os programas de educação fiscal do país, mais especificamente os do estado de São Paulo, tomados como dispositivos pedagógicos que visam colocar Estado e sociedade em relação, estariam mais centrados na prescrição de condutas a serem assimiladas do que na apropriação afirmativa de informações fiscais pelos cidadãos e no privilégio de \"deveres fiscais\" em detrimento dos direitos dos cidadãos em relação a questões tributárias. Percebemos que mais do que reflexivos, os cursos de educação fiscal são normativos, e as lógicas educacionais implícitas neles obedecem a lógicas instrucionais. Concluímos que há necessidade de mediação entre sociedade e Estado para questões relacionadas a informação e comunicação do setor público, com a finalidade de estabelecer fluxo dialógico que viabilize a negociação de significados entre as partes envolvidas. / The aim of this study is to understand the processes of mediation and social appropriation of public information through tax education devices. The methodology, as well as literature and historical research, it was used participatory research, which was accomplished through ongoing mentoring the distance and meetings with actors of the research. It was hypothesis that the tax education programs in the country, specifically the state of São Paulo, taken as teaching devices designed to bring state and society in relation, would be more focused on prescribing behaviors to be assimilated to the statement of ownership tax information by citizens and on the privilege of tax duties to the detriment of citizens rights in relation to tax matters. We realize that more than reflective, the tax education courses are normative, and the implicit educational logical them obey instructional logic. We conclude that there is need for mediation between society and the state on issues related to information and communication in the public sector, in order to establish dialogical flow that enables the negotiation of meanings between the parties involved.

O objetivo geral deste trabalho é compreender os processos de mediação e de apropriação social da informação pública por meio de dispositivos de educação fiscal. Como metodologia, além de pesquisa bibliográfica e de pesquisa histórica, foi utilizada a pesquisa participativa, que se efetivou por meio de tutoria de curso a distância, reuniões e encontros com os atores da pesquisa. Foi hipótese deste trabalho que os programas de educação fiscal do país, mais especificamente os do estado de São Paulo, tomados como dispositivos pedagógicos que visam colocar Estado e sociedade em relação, estariam mais centrados na prescrição de condutas a serem assimiladas do que na apropriação afirmativa de informações fiscais pelos cidadãos e no privilégio de \"deveres fiscais\" em detrimento dos direitos dos cidadãos em relação a questões tributárias. Percebemos que mais do que reflexivos, os cursos de educação fiscal são normativos, e as lógicas educacionais implícitas neles obedecem a lógicas instrucionais. Concluímos que há necessidade de mediação entre sociedade e Estado para questões relacionadas a informação e comunicação do setor público, com a finalidade de estabelecer fluxo dialógico que viabilize a negociação de significados entre as partes envolvidas. / The aim of this study is to understand the processes of mediation and social appropriation of public information through tax education devices. The methodology, as well as literature and historical research, it was used participatory research, which was accomplished through ongoing mentoring the distance and meetings with actors of the research. It was hypothesis that the tax education programs in the country, specifically the state of São Paulo, taken as teaching devices designed to bring state and society in relation, would be more focused on prescribing behaviors to be assimilated to the statement of ownership tax information by citizens and on the privilege of tax duties to the detriment of citizens rights in relation to tax matters. We realize that more than reflective, the tax education courses are normative, and the implicit educational logical them obey instructional logic. We conclude that there is need for mediation between society and the state on issues related to information and communication in the public sector, in order to establish dialogical flow that enables the negotiation of meanings between the parties involved.

With all the changes and renovation in South Africa’s tax legislation, taxation is emerging as a profession in its own right. While the role and demand for tax practitioners in the market are increasing, it is uncertain what the “current” views and preferences of employers of small accounting firms are. A questionnaire was used to determine employers’ “current” views and preferences in terms of qualifications obtained by newly qualified graduates, as well as the theoretical knowledge, practical skills and personal characteristics of these newly qualified graduates. The participants were from small accounting firms that provided tax services at the time of this study. The results indicated that there was no major difference between the qualifications of the “current” employees and those the employers preferred the employees to have. However, employers demanded more newly qualified graduates who possessed the necessary qualifications. There were, however, sufficient differences between the “current” views and preferences of employers in respect of theoretical knowledge of most topics listed in the dissertation, as well as in almost all the types of practical skills listed in the study. Even in respect of personal characteristics, employers preferred newly qualified graduates to strive for a higher level of personal characteristics. The conclusion drawn in this research was that different stakeholders had different preferences. In order to provide newly qualified graduates that would satisfy the needs of future employers, all stakeholders should be taken into consideration when determining the level of theoretical knowledge, practical skills and personal characteristics that these newly qualified graduates should develop. Results indicated that there was room for improvement in order to provide better newly qualified graduates to the market who were ‘all-rounders’ in taxation. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted

This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

Formal assessment in education focuses on summative assessment in the form of grade allocation. This has limitations on the learning process for students. Formative assessment should also be incorporated into learning as an integral part as it offers many benefits. Reflective learning in the form of self-assessment is central to the process of formative assessment. Students, however, tend not to engage in the process of self-assessment. This skill can be developed by educators in an educational setting, but educators tend not to create an environment in which students can self-assess. The study explored students’ perceptions of the self-assessment process once they had been exposed to it over a period of time in a facilitated environment. This encouraged them to engage in the process and develop the skill of self-assessment. The research method was exploratory in nature and was conducted by means of a design experiment in which students were encouraged to self-assess on three occasions during the 2012 academic year. Data was then collected from the students by means of a structured survey. The results of this study indicated that students tended not to self-assess if not encouraged to do so. However, once given the opportunity to do so in an environment which supported it, students were positive about the process of self-assessment. They believed that it would improve their overall academic performance and indicated that they would continue to apply self-assessment to their studies in future. This study concluded that students were positive about self-assessment and that they applied it accurately and in a meaningful manner to their studies in an environment which supported it. / Dissertation (MCom)--University of Pretoria, 2013. / lmchunu2014 / Taxation / unrestricted

Esta tese investiga o papel de ideias e seus portadores organizados em campos de ação estratégica no processo de deslocamento de conteúdos e práticas do campo de ação estratégica da política de combate à corrupção para o da política de educação fiscal, um subcampo da política fiscal. O período de 1998-2014 analisado relaciona-se aos mandatos presidenciais. A base teórica apresenta estudos sobre o papel das ideias em políticas públicas (KINGDOM, 1995; BÉLAND E COX, 2011; FAFARD, 2012; JONH, 2003), a Teoria dos Campos Estratégicos (FLIGSTEIN, 2007; FLIGSTEIN EMACADAM, 2012) e, subsidiariamente, a sociologia da moral (PHARO, 1992). Os procedimentos metodológicos incluíram pesquisa em documentosoficiais de instituições governamentais e societais, acompanhamento de eventos e entrevistas. Idealmente, identificam-se duas interpretações relevantes sobre a política em cada campo investigado. Nas políticas de combate à corrupção, há as interpretações econômico-institucional e moral, respectivamente do grupo desafiante e do grupo dominante. Na política de educação fiscal, as interpretações relacionam-se ao sistema tributário e ao cumprimento voluntário da obrigação fiscal. Dominantes defendem a alfabetização fiscal para elevar o cumprimento voluntário da obrigação fiscal; desafiantes, a formação crítica que transforme o sistema fiscal, reduzindo iniquidades fiscais e fortalecendo seu papel nas políticas de combate à corrupção. A educação fiscal é um subcampo dependente do campo da política fiscal e ambos os campos investigados (políticas de combate à corrupção e educação fiscal) estão imersos em um contexto social ampliado da política de disputa sobre os modelos de Estado, compreendidos idealmente como social e noeliberal. Desafiantes de ambos os campos defendem um Estado social; dominantes, um Estado neoliberal. A estratégia inovadora adotada pelo grupo desafiante das políticas de combate à corrupção, ao transferir ideias para o subcampo da educação fiscal, alterou a relação entre dominantes e desafiantes no campo destinatário. Esse resultado está relacionado a dois fatores: (1) episódios de disputa no campo da educação fiscal que afetaram a coesão dos dominantes; (2) entrada na educação fiscal de atores habilidosos que agiram intencionalmente para alterar o equilíbrio do campo em favor das suas ideias, utilizando múltiplas identidades e dialogando sob um consenso moral sobre o papel positivo da educação. Considerando o contexto histórico, social e político brasileiro, conclui-se que os dominantes do campo da educação fiscal ainda mantêm a dominação, mas a influência hegemônica foi afetada. Osdesafiantes, apoiados pelos migrantes da política de combate à corrupção, estão habilmente transferindo conteúdos e práticas, obtendo avanços e mantendo a disputa aberta no campo. / This thesis investigated the role of ideas and their carriers organized in strategic fields of action in the content displacement process and practices of strategic action field of anticorruption policy for the strategic playing field in the tax education policy, a subfield of fiscal policy. The 1998-2014 period of the analysis was considered in relation to presidential terms. The theoretical basis comprised studies on the role of ideas in public policy (KINGDOM, 1995; BELAND AND COX, 2011; FAFARD, 2012; JONH, 2003), the Theory of Strategic Fields (FLIGSTEIN, 2007; FLIGSTEIN AND MACADAM, 2012), and secondarily the sociology of morality (PHARO, 1992). The methodological procedures included research in official documents of governmental and societal institutions, events monitoring and interviews. Ideally, this study identifies two relevant interpretations of the policy in each field investigated. In the anti-corruption policies, it isidentified the economic and institutional interpretation and moral, respectively in the challenging group and in the dominant group. In fiscal education policy, interpretations are related to the tax system and voluntary compliance with the tax obligation. The dominant advocate a tax literacy to increase voluntary compliance with the tax obligation, and the challenging, a critical training that transforms the tax system by reducing tax inequities and strengthening their role in anti -corruption policies. The tax education is a subfield-dependent on the fiscal policy field and to both fields investigated, tofight corruption and tax education policies, are immersed in a larger social context of the dispute policy on State models, ideally understood as a social state and neoliberal state. Challengers of both fields investigated advocate a welfare state; while the dominant advocate a neoliberal state. The innovative strategy adopted by the challenging group of anticorruption policies by exporting their ideas tothe subfield of tax education changed the relationship between the dominant and the challenging in the recipient field. This result is related to two factors: (1) the dispute episodesin the field of education tax that affected the cohesion of the dominant; (2) the entry into the tax education of skilled actors who acted intentionally to alter the balance of the field infavor of their ideas using multiple identities and dialogue under a moral consensus on the positive role of education. Considering the Brazilian historical, social and political context, it is concluded that the dominant on the fiscal education field still supports the domination of the field, but its hegemonic influence was affected. The challengers, backed by migrants of the anti-corruption policy, are skillfully transferring contents and practices, obtaining advances and keeping the dispute in open field.

Esta tese investiga o papel de ideias e seus portadores organizados em campos de ação estratégica no processo de deslocamento de conteúdos e práticas do campo de ação estratégica da política de combate à corrupção para o da política de educação fiscal, um subcampo da política fiscal. O período de 1998-2014 analisado relaciona-se aos mandatos presidenciais. A base teórica apresenta estudos sobre o papel das ideias em políticas públicas (KINGDOM, 1995; BÉLAND E COX, 2011; FAFARD, 2012; JONH, 2003), a Teoria dos Campos Estratégicos (FLIGSTEIN, 2007; FLIGSTEIN EMACADAM, 2012) e, subsidiariamente, a sociologia da moral (PHARO, 1992). Os procedimentos metodológicos incluíram pesquisa em documentosoficiais de instituições governamentais e societais, acompanhamento de eventos e entrevistas. Idealmente, identificam-se duas interpretações relevantes sobre a política em cada campo investigado. Nas políticas de combate à corrupção, há as interpretações econômico-institucional e moral, respectivamente do grupo desafiante e do grupo dominante. Na política de educação fiscal, as interpretações relacionam-se ao sistema tributário e ao cumprimento voluntário da obrigação fiscal. Dominantes defendem a alfabetização fiscal para elevar o cumprimento voluntário da obrigação fiscal; desafiantes, a formação crítica que transforme o sistema fiscal, reduzindo iniquidades fiscais e fortalecendo seu papel nas políticas de combate à corrupção. A educação fiscal é um subcampo dependente do campo da política fiscal e ambos os campos investigados (políticas de combate à corrupção e educação fiscal) estão imersos em um contexto social ampliado da política de disputa sobre os modelos de Estado, compreendidos idealmente como social e noeliberal. Desafiantes de ambos os campos defendem um Estado social; dominantes, um Estado neoliberal. A estratégia inovadora adotada pelo grupo desafiante das políticas de combate à corrupção, ao transferir ideias para o subcampo da educação fiscal, alterou a relação entre dominantes e desafiantes no campo destinatário. Esse resultado está relacionado a dois fatores: (1) episódios de disputa no campo da educação fiscal que afetaram a coesão dos dominantes; (2) entrada na educação fiscal de atores habilidosos que agiram intencionalmente para alterar o equilíbrio do campo em favor das suas ideias, utilizando múltiplas identidades e dialogando sob um consenso moral sobre o papel positivo da educação. Considerando o contexto histórico, social e político brasileiro, conclui-se que os dominantes do campo da educação fiscal ainda mantêm a dominação, mas a influência hegemônica foi afetada. Osdesafiantes, apoiados pelos migrantes da política de combate à corrupção, estão habilmente transferindo conteúdos e práticas, obtendo avanços e mantendo a disputa aberta no campo. / This thesis investigated the role of ideas and their carriers organized in strategic fields of action in the content displacement process and practices of strategic action field of anticorruption policy for the strategic playing field in the tax education policy, a subfield of fiscal policy. The 1998-2014 period of the analysis was considered in relation to presidential terms. The theoretical basis comprised studies on the role of ideas in public policy (KINGDOM, 1995; BELAND AND COX, 2011; FAFARD, 2012; JONH, 2003), the Theory of Strategic Fields (FLIGSTEIN, 2007; FLIGSTEIN AND MACADAM, 2012), and secondarily the sociology of morality (PHARO, 1992). The methodological procedures included research in official documents of governmental and societal institutions, events monitoring and interviews. Ideally, this study identifies two relevant interpretations of the policy in each field investigated. In the anti-corruption policies, it isidentified the economic and institutional interpretation and moral, respectively in the challenging group and in the dominant group. In fiscal education policy, interpretations are related to the tax system and voluntary compliance with the tax obligation. The dominant advocate a tax literacy to increase voluntary compliance with the tax obligation, and the challenging, a critical training that transforms the tax system by reducing tax inequities and strengthening their role in anti -corruption policies. The tax education is a subfield-dependent on the fiscal policy field and to both fields investigated, tofight corruption and tax education policies, are immersed in a larger social context of the dispute policy on State models, ideally understood as a social state and neoliberal state. Challengers of both fields investigated advocate a welfare state; while the dominant advocate a neoliberal state. The innovative strategy adopted by the challenging group of anticorruption policies by exporting their ideas tothe subfield of tax education changed the relationship between the dominant and the challenging in the recipient field. This result is related to two factors: (1) the dispute episodesin the field of education tax that affected the cohesion of the dominant; (2) the entry into the tax education of skilled actors who acted intentionally to alter the balance of the field infavor of their ideas using multiple identities and dialogue under a moral consensus on the positive role of education. Considering the Brazilian historical, social and political context, it is concluded that the dominant on the fiscal education field still supports the domination of the field, but its hegemonic influence was affected. The challengers, backed by migrants of the anti-corruption policy, are skillfully transferring contents and practices, obtaining advances and keeping the dispute in open field.

Esta tese investiga o papel de ideias e seus portadores organizados em campos de ação estratégica no processo de deslocamento de conteúdos e práticas do campo de ação estratégica da política de combate à corrupção para o da política de educação fiscal, um subcampo da política fiscal. O período de 1998-2014 analisado relaciona-se aos mandatos presidenciais. A base teórica apresenta estudos sobre o papel das ideias em políticas públicas (KINGDOM, 1995; BÉLAND E COX, 2011; FAFARD, 2012; JONH, 2003), a Teoria dos Campos Estratégicos (FLIGSTEIN, 2007; FLIGSTEIN EMACADAM, 2012) e, subsidiariamente, a sociologia da moral (PHARO, 1992). Os procedimentos metodológicos incluíram pesquisa em documentosoficiais de instituições governamentais e societais, acompanhamento de eventos e entrevistas. Idealmente, identificam-se duas interpretações relevantes sobre a política em cada campo investigado. Nas políticas de combate à corrupção, há as interpretações econômico-institucional e moral, respectivamente do grupo desafiante e do grupo dominante. Na política de educação fiscal, as interpretações relacionam-se ao sistema tributário e ao cumprimento voluntário da obrigação fiscal. Dominantes defendem a alfabetização fiscal para elevar o cumprimento voluntário da obrigação fiscal; desafiantes, a formação crítica que transforme o sistema fiscal, reduzindo iniquidades fiscais e fortalecendo seu papel nas políticas de combate à corrupção. A educação fiscal é um subcampo dependente do campo da política fiscal e ambos os campos investigados (políticas de combate à corrupção e educação fiscal) estão imersos em um contexto social ampliado da política de disputa sobre os modelos de Estado, compreendidos idealmente como social e noeliberal. Desafiantes de ambos os campos defendem um Estado social; dominantes, um Estado neoliberal. A estratégia inovadora adotada pelo grupo desafiante das políticas de combate à corrupção, ao transferir ideias para o subcampo da educação fiscal, alterou a relação entre dominantes e desafiantes no campo destinatário. Esse resultado está relacionado a dois fatores: (1) episódios de disputa no campo da educação fiscal que afetaram a coesão dos dominantes; (2) entrada na educação fiscal de atores habilidosos que agiram intencionalmente para alterar o equilíbrio do campo em favor das suas ideias, utilizando múltiplas identidades e dialogando sob um consenso moral sobre o papel positivo da educação. Considerando o contexto histórico, social e político brasileiro, conclui-se que os dominantes do campo da educação fiscal ainda mantêm a dominação, mas a influência hegemônica foi afetada. Osdesafiantes, apoiados pelos migrantes da política de combate à corrupção, estão habilmente transferindo conteúdos e práticas, obtendo avanços e mantendo a disputa aberta no campo. / This thesis investigated the role of ideas and their carriers organized in strategic fields of action in the content displacement process and practices of strategic action field of anticorruption policy for the strategic playing field in the tax education policy, a subfield of fiscal policy. The 1998-2014 period of the analysis was considered in relation to presidential terms. The theoretical basis comprised studies on the role of ideas in public policy (KINGDOM, 1995; BELAND AND COX, 2011; FAFARD, 2012; JONH, 2003), the Theory of Strategic Fields (FLIGSTEIN, 2007; FLIGSTEIN AND MACADAM, 2012), and secondarily the sociology of morality (PHARO, 1992). The methodological procedures included research in official documents of governmental and societal institutions, events monitoring and interviews. Ideally, this study identifies two relevant interpretations of the policy in each field investigated. In the anti-corruption policies, it isidentified the economic and institutional interpretation and moral, respectively in the challenging group and in the dominant group. In fiscal education policy, interpretations are related to the tax system and voluntary compliance with the tax obligation. The dominant advocate a tax literacy to increase voluntary compliance with the tax obligation, and the challenging, a critical training that transforms the tax system by reducing tax inequities and strengthening their role in anti -corruption policies. The tax education is a subfield-dependent on the fiscal policy field and to both fields investigated, tofight corruption and tax education policies, are immersed in a larger social context of the dispute policy on State models, ideally understood as a social state and neoliberal state. Challengers of both fields investigated advocate a welfare state; while the dominant advocate a neoliberal state. The innovative strategy adopted by the challenging group of anticorruption policies by exporting their ideas tothe subfield of tax education changed the relationship between the dominant and the challenging in the recipient field. This result is related to two factors: (1) the dispute episodesin the field of education tax that affected the cohesion of the dominant; (2) the entry into the tax education of skilled actors who acted intentionally to alter the balance of the field infavor of their ideas using multiple identities and dialogue under a moral consensus on the positive role of education. Considering the Brazilian historical, social and political context, it is concluded that the dominant on the fiscal education field still supports the domination of the field, but its hegemonic influence was affected. The challengers, backed by migrants of the anti-corruption policy, are skillfully transferring contents and practices, obtaining advances and keeping the dispute in open field.

Taxation is an ever changing field and the need for people who specialise in this area is continually growing. As a result of this the need for specialist tax related services; it has evolved into a profession of its own for quite a while in South Africa. Professional and specialised consulting occupations require a certain degree of specialisation to attain a level of superiority in the commercial world. To attain the status of a professional or to enjoy the status of specialised consultant requires extensive training and education. Taxation is taught at most universities albeit not as a degree in its own right but there are some exceptions. Currently South African universities offer a number of different undergraduate degrees that incorporate the discipline of taxation as a subject. Currently there is no set of standards or a professional body that regulates any individual claiming to be a tax specialist or practitioner. Consequently it is unsure whether or not the spectrum of topics and other required content included in the various degrees offered by South African universities, is educated at the required level to provide students with the necessary practical and theoretical skills, as well as other desired qualities, to survive in the ever changing and evolving world of taxation and be successful as a professional tax practitioner as expected by their employers. Using questionnaires, data was obtained from the tax departments of the universities accredited with SAICA. The results indicated, as expected, that a higher level of knowledge is expected of a student with a postgraduate qualification. In addition to this the more specialised the industry/field becomes to which the specific tax topic applies, the lesser level of knowledge is expected of a newly qualified candidate irrespective of the qualification. The conclusion drawn in this study was that educators place a high level of expected theoretical knowledge, practical skills and personal attributes on a newly qualified student but this level does not necessarily coincide with the level expected by employers. Consequently educators and employers need to reach a consensus about the curricula included in various degrees offered by South African universities in order to prepare them for practice. AFRIKAANS : Die konsep van belasting is ‘n alewig veranderende veld en die vraag na persone wie gespesialiseer is in die area groei by die dag. As gevolg van hierdie groeiende vraag na gespesialiseerde belastingdienste het die professie tot in sy eie reg ontwikkel en bestaan dit al vir ‘n etlike jare in Suid-Afrika. Professionele en gespesialiseerde konsultasie tipe beroepe vereis ‘n sekere vlak van spesialiseering om sodoende hoër agting te verkry in die kommersiële wêreld. Om die status van professional person of titel gespesialiseerde konsultant te geniet vereis intensiewe opleiding. Belasting as vakgebied word aangebied by meeste universiteite hoewel nie altyd as ‘n graad in sy eie reg nie, maar daar is uitsonderings. Ten tyde van hierdie studie bied Suid-Afrikaanse universiteite ‘n wye verskeidenheid voorgraadse kwalifikasies aan, wat belasting as ‘n vak insluit. Huidiglik is daar nie ‘n aanvaarde standaard of ‘n professionele organisasie wat persone reguleer wat beweer dat hulle in belasting spesialiseer nie. Gevolglik is daar onsekerheid in verband met die onderwerpe en inhoud wat vereis word in die verskeie kwalifikasies aangebied deur Suid-Afrikaanse universiteite. ‘n Verder onsekerhied onstaan ook of die inhoud wat aangebied word, op die verlangde vlak is om studente te voorsien met die nodige praktiese en toeretiese vaardighede, asook met ander verlangde kwaliteite, sodat hulle sal kan oorleef in die gedurig veranderende en ontwikkelende wêreld van belasting en sodoende suksesvol te wees as ‘n professionele belastingpraktisyn soos dit verwag word deur ‘n werkgewer. Data is ingevorder met behulp van vraelyste vanaf die belastingdepartemente van universiteite wat deur SAICA geakkrediteer word. Soos verwag het die resultate getoon dat daar egter van ‘n student met ‘n nagraadse kwalifikasie ‘n hoër kennisvlak verwag word. Hierbenewens, hoe meer gespesialiseerd die bedryf of gebied waaraan ‘n spesifieke belastingsonderwerp gekoppel word, hoe minder kundig hoef ‘n nuutgekwalifiseerde kandidaat te wees, ongeag van sy/haar kwalifikasies. Die gevolgtrekking uit hierdie studie is dat dosente ‘n hoë verwagting plaas op teoretiese kennis, praktiese vaardighede en persoonlike eienskappe vanaf nuut gekwalifiseerde studente maar dat die vlak van verwagting met betrekking tot die werkgewer se raamwerk nie noodwending ooreenstem nie. Daarom is dit uiters belangrik dat opvoeders en werkgewers konsensus bereik oor die inhoud van curricula in die verskeie kwalifikasies aangebeid deur Suid-Afrikaanse universiteite in ‘n poging om studente sodoende beter voor te berei vir praktyk. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted