MPhil Economics University Of Pretoria

MPhil Economics University Of Pretoria

MPhil Taxation University Of Pretoria, The Mphil Taxation (Coursework) is a full-time postgraduate program run by the University of Pretoria. The Faculty of Economic and Management Sciences is one of the largest Faculties at the University of Pretoria. The Econometrics Faculty aims to continuously strengthen its position as the leading institution in the fields of economic, financial and management sciences through its academic and research excellence. At the same time the Faculty remains committed to delivering competent, creative, responsible and productive citizens – the “Thought Leaders” of the University of Pretoria and South Africa’s future business leaders.
Postgraduate programs introduce increasing levels of specialization into the major disciplines from the honors to masters to doctoral levels. As the faculty is mainly a professional faculty, students tend to pursue degrees to the level required by the accrediting professional bodies, usually an honors or a masters degree.
The faculty has introduced a number of new masters programs by coursework in areas of specialization where there is an increasing demand for skills in the market place. All doctoral degrees are based purely on research although the attendance of a number of modules/seminars may be required as a prerequisite. The faculty strives to obtain as many postgraduate bursaries as possible. The Postgraduate Bursary Committee and the Academic coordinator in the faculty office identify bursary opportunities and builds relationships with institutions such as Gauteng Treasury, MassMart and the Johannesburg Stock Exchange.
 

2019

PhD Programme in Tax Policy (PhD: Tax Policy)

2019 – 2021 PhD Programme in Tax Policy
Click here for brochure and application form
Note that deadline for applications for this programme is Monday 18 June 2018.

Master’s Programme in Taxation (MPhil: Taxation)

The ATI offers a Master’s Programme in Taxation. The MPhil: Taxation (Code: 07255141) is a multidisciplinary programme in taxation designed to prepare especially public sector officials from African countries for senior government positions in the area of tax policy or tax administration and is offered over a two-year period. Year 1 (2019) consists of coursework (6 modules with credits), examinations (July and November), and a research seminar (November). Year 2 (2020) consists of the preparation and completion of a research essay.
2019-2020 Master’s Programme in Taxation
Click here for brochure and application form
Note that deadline for applications for this programme is Monday 18 June 2018.

Modules

The six compulsory modules are designed to ensure a common and generic core of study with a distinct African focus. For purposes of enrolment, preference will be given to government officials.
EKN 840: Introduction to the Tax Environment (15 credits)
This module reviews and analyses the impact of tax systems and different tax instruments on the allocation and mobilisation of resources, economic stability and growth, as well as the distribution of income and wealth, and the appropriate role and design of different taxes.This module also discusses taxation in the context of constitutional and administrative law, procedural law, an appropriate constitutional and legal environment for a well-functioning tax system, and theoretical and practical aspects of drafting and interpretation of tax legislation.
EKN 835: Comparative Tax Policy and Administration (15 credits)
This module discusses tax policy issues (e.g. tax incentives, voluntary compliance) in developed and developing countries, with an emphasis on these issues in an African context. The impact of country-specific circumstances on tax policy and a broad range of issues essential to the administration of a modern tax system are also discussed. Among the topics to be discussed in the area of tax administration are the relationship between tax policy and tax administration, information technology, audit and investigation, dealing with corruption, dealing with avoidance and evasion, objection and appeal procedures, e-government, and taxpayer rights.
EKN 836: Business Taxation (15 credits)
This module deals with the theoretical and practical aspects of taxing small, medium and large businesses in the context of developing countries in Africa – especially focusing on the income tax issues raised by taxing business income.
EKN 837: Value-added Taxation (15 credits)
Globally value-added taxation (VAT) has become the most important tax instrument to tax consumption. An examination of fundamental issues in designing and implementing a VAT system is therefore essential. This module deals with the economic, legal, administrative and inter-jurisdictional aspects of VAT. The application of VAT to the provision of various types of goods (e.g. real estate) and services (e.g. financial services and insurance) is also dealt with.
EKN 838: Sub-national Taxation (15 credits)
This module deals with the policy and practical considerations of administrative and fiscal decentralization, appropriate sources of revenue for sub-national government, property taxation, sub-national budgeting and financial management, as well as sub-national tax administration and revenue enhancement.
EKN 839: Current Issues in Taxation (15 credits)
This module considers selected topical issues in the areas of tax policy, tax administration and tax governance, such as international taxation and tax treaties, taxation of wealth, as well as excise taxation and customs duties.
EBW 801: Research Methodology 801 (No credits)
Unless an exemption is granted, this module must be completed before the research essay can be completed.
EKN 898: Mini-dissertation (i.e. Research Essay) (90 credits)
A research essay (which will constitute at least 50% of the overall credits for the MPhil: Taxation degree) must be completed under guidance of an appointed supervisor. Research topics will typically concern international taxation, value-added taxation, or sub-national taxation within an African context.
Although applications from prospective students in the private sector may be considered, preference are given to applicants from the public sector as this Master’s Program was designed specifically with the needs of government officials in mind. The various modules were designed to benefit and enhance the analytical and research skills of mid-level and senior level officials from national, regional or local treasuries as well as tax administrators from national, regional or local revenue collecting agencies in African countries.
 

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