SAQA

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SOUTH AFRICAN QUALIFICATIONS AUTHORITY

REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE:

Doctor of Commerce: Taxation

SAQA QUAL ID	QUALIFICATION TITLE
3119	Doctor of Commerce: Taxation
ORIGINATOR
Rand Afrikaans University
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
Doctoral Degree	Field 03 - Business, Commerce and Management Studies		Finance, Economics and Accounting
ABET BAND	MINIMUM CREDITS	PRE-2009 NQF LEVEL	NQF LEVEL	QUAL CLASS
Undefined	360	Level 8 and above	NQF Level 10	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Reregistered"		SAQA 2663/05	2006-07-01	2009-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2010-06-30		2013-06-30

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.

This qualification is replaced by:

Qual ID	Qualification Title	Pre-2009 NQF Level	NQF Level	Min Credits	Replacement Status
112040	Doctor of Commerce in Taxation	Not Applicable	NQF Level 10	360	Complete

PURPOSE AND RATIONALE OF THE QUALIFICATION

The primary purpose of this qualification is to provide qualifying learners with applied specialized competencies in the mastering, interpretation, understanding, analysis and application of taxation principles in the financial and commercial sector. A qualifying learner should show evidence of original and independent scientific work.

The learner should be able to take strategic taxation decisions in the context of the financial and commerce sector, and to analyse and assess policy and other decisions impacting these sectors. The learner should also be able to reflect on taxation decisions and applications and to analyse and assess the effect thereof in the holistic context of financial accounting, corporate governance, financial management and tax regulation.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Learners accessing this qualification should demonstrate their ability to read, analyse and reflect on study material and relevant literature on a masters level (NQF 8). Learners should be able to communicate effectively in Afrikaans/English in written and oral form. Learners must be able to manage their own study programme and time effectively and show evidence of independent and original scientific work. Learners must have acquired applied competence in taxation principles in the taxation field and able to take strategic decisions in the context of the taxation sector. Learners must be able to reflect on managerial decisions and applications.

Learner access will be provided to the learner who is possession of university-based masters degree in Taxation on NQF level 8. The Dean of the Faculty of Economic and Management Sciences may refuse a learner admission to the doctoral degree if of the opinion that the learner's academic background is insufficient. The proposed topic, promoters, external promoters, and co-promoters for the thesis must also be approved by the Executive Committee of the Senate and the Faculty Board.

Recognition of prior learning:

Recognition of prior learning in case of learners not complying with the formal entry requirements will be conducted in accordance with the policy and guidelines of the university concerning the recognition of other forms of forma, informal and non-formal learning experience. Recognition takes place only where prior learning corresponds with the required NQF level, and in terms of applied competencies relevant to the content and outcomes of the qualification. Through recognition of prior learning learners may gain access, or advanced placement, or recognition of status, on condition that they continue their studies at this University.

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

The learners should be able to:

1. Analyse, assess and apply taxation concepts, statutes and principles in highly specialized and unpredictable contexts; identifying and analysing complex issues and problems relating to taxation and taxation policies, and proposing, implementing, monitoring and assessing alternative courses of action and solutions;

2. Work in a team with, and add value to, a variety of role players, including political role players, professional and administrative members of the tax industry, as well as people on the grassroots in the tax industry

3. Act responsibility with respect to, and accept responsibility for, activities undertaken in the course of his/her specialized evaluation and application of relevant legislation, case law, concepts, practice notes and principles.

4. Plan and undertake, through independent study and teamwork, research in the taxation field, including gathering, analysing, integrating and interpreting related and complex and highly advanced information

5. Communicate effectively, orally and in writing, with different role players in the taxation industry, applying principles of communication and reflecting on the communication skills applied

6. Understand and analyse the importance and role of the taxation industry, and the regulation thereof on a macro and micro- level

7. Understand and optimally utilise the appropriate technology appropriate to the professional taxation environment

8. Explore and analyse different learning strategies to acquire and improve the various skills and capabilities required of a professional tax consultant

9. Make a contribution to the level of professionalism and expertise in, and effectiveness and efficiency of, the taxation industry, thus positively impacting on the economy and contributing to the redress of poverty and improvement of living standards in the country;

10. Demonstrate a positive approach to different communities and sensitivity for the social, economic and cultural differences and needs, particularly with respect to the tax discipline within these communities;

11. Seek employment and entry into the taxation industry effectively, as a highly specialized and advanced, technical or research, expert, and thus establish for himself/herself a specialized and advanced career in the taxation field;

12. Organize and co-ordinate, effectively and responsibly, resources and opportunities, including own activities, and taking into consideration the financial implications thereof.

ASSOCIATED ASSESSMENT CRITERIA

The learner can :

1. Demonstrate an ability to identify, analyse and solve complex issues and problems. Demonstrate critical and creative thinking about taxation concepts and principles, in highly specialized and unpredictable contexts. Evaluate and, where relevant, correctly apply complex and advanced concepts and statutes to tax issues and policies; thus proposing and implementing, monitoring and evaluating alternative courses of action and solutions. Reflect on the application made and assess the success, or otherwise, thereof.

2. Display team ship and show his/her ability to add specialized value to a team. Demonstrate an acceptable level of social sensitivity in his/her relationships with others and work effectively in a management team by implementing the relevant theory and reflect on the implementation made. Apply specialized knowledge and understanding of the various role players involved in, or affected by, the tax industry.

3. Display an ability to act responsibly and honestly in interactions with other role players in the taxation field. Display an ability to accept responsibility for any activities required of him/her in his/her specialized evaluation and application of relevant legislation, case law, concepts, practice notes and principles, particularly in highly specialized and unpredictable contexts.

4. Plan and execute research in the field of taxation, including the correct gathering, analyzing, integrating and interpretation of information on taxation issues, by utilizing relevant theoretical and highly specialized and advanced research principles and reflect on the research undertaken. Plan and undertake complex research through independent study and teamwork, both across the taxation discipline and on an interdisciplinary basis.

5. Communicate effectively and professionally, in an academic and practical - oral and/or written manner (including the usage of visual/graphic aids) - with the different role players in the taxation fields by applying the theoretical principles of communication and reflecting on the application made.

6. Demonstrate an insight into and operate necessary appropriate technology, in particular specified computer hardware and software including internet and databases. Use a computer skillfully and optimally as well as taxation related databases. Show that his/her command of the management technology is competent to support advanced research in complex and unpredictable contexts.

7. Analyze and explain the importance and role of the taxation industry, and the regulation thereof internationally, regionally, nationally, provincially and locally. Analyse and explain the roles of taxation at these various macro- and micro-levels.

8. Identify, analyse and continue to develop the different and specialized skills and competencies necessary in the execution of the activities and responsibilities of a professional tax consultant.

9. Analyse and explain the link between the number of tax consultants and level of professionalism in the taxation field, and the effectiveness and efficiency of the taxation industry and therefore of the economy. Evaluate the role which a more effective and efficient tax industry will have in the economy and the impact which this will in turn have on the living standards of the population of the country (e.g. the redress of poverty, improved mobility, and improvement of living standards).

10. Demonstrate a positive and specialized approach towards various different communities and a sensitivity for the social, economic and cultural differences within these communities. Analyse the particular tax disciplinary needs of different communities, taking into consideration their various social, economic and cultural differences and therefore their differing needs and requirements with respect to the tax industry. Apply tax legislation and practice, to make proposals, within complex and unpredictable contexts, that will improve the circumstances of these communities.

11. Demonstrate acceptable employment seeking skills for entry into the taxation industry by applying theoretical principles of employment seeking and career-pathing and reflect on the application thereof. Demonstrate an ability to undertake academic leadership, advanced research, research-based, professional practice, and/or senior managerial occupations. Demonstrate that he/she has acquired specialised and advanced competencies in his/her chosen taxation career.

12. Display an ability to effectively and responsibly plan, resource, organize, coordinate and optimise the resources, opportunities and processes engaged in, particularly in the field of taxation, by applying relevant theoretical aspects and reflecting on the application made. Demonstrate an advanced level of responsibility and organizational ability with respect of his/her own activities. Demonstrate a detailed knowledge of the financial implications of all activities undertaken.

Formative assessment practices that will be implemented:

The learner must take part in at least 8 discussions of which at least two to four must be in the form of seminars, on his/her whole field of study and the problems involved in his/her field of study. During the course of study there is regular contact between the learner and promoter based on the agreed study programme. If the learner is not making satisfactory progress and not meeting the requirements of the Department of Accounting, his/her registration shall be cancelled by the Dean of the Faculty of Economic and Management Sciences on recommendation by the Departmental Chairperson.

Summative assessment practices that will be implemented:
Integrated assessment, focusing on the achievement of the exit-level outcomes, will be done by means of a submission of a thesis and an article ready for publication. The thesis must be an original contribution to the knowledge of and insight into the subject. The learner must have sufficient knowledge of the research topic and the field of study that is relevant to his/her subject. The Departmental of Accounting may institute other requirements for thesis.

ARTICULATION OPTIONS

Access to qualifications on a lower level:

Learners who wish to gain access to certificates, diplomas or degrees on NQF level 5 to 7 may be allowed, subject to approval by the Dean and panel of participating departments. Credit will be retained for modules passed previously.

Access to qualifications on the same level:

The learner who wishes to exit the RAU D. Com (Taxation) on NQF level 8 in mid-stream, i.e. change to another similar degree at RAU or another higher education institution, may do so, with the permission and motivation of his/her new promoter. Alternatively, a learner who has registered for the same or another related degree or another recognized higher education institution, or a related degree at RAU can enter this qualification in mid-stream, with the permission and motivation of his/her promoter.

Access to qualifications on a higher level:

The learner who has successfully completed the D.Com (Taxation) qualification on NQF level 8 will have the opportunity for further study, at RAU or another higher education institution through a post-doctoral study in Taxation.

MODERATION OPTIONS

Both internal and external examiners are appointed by the Dean of the Faculty of Economic and Management Sciences upon recommendation by RAU Department of Accounting. The internal and external examiners must assess the thesis of the learner, and submit a report regarding the thesis, clearly indicating whether the thesis is accepted unamended or after improvements have been made, whether it is referred back for revisions and re-submission for examination, or whether it is rejected.

There must be at least two internal promoters/examiners for a doctoral learner and there must be at least two external examiners who are regarded as specialist in the chosen field of study.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

Qualified assessors for assessing the learner undertaking this qualification, in terms of the foundational, practical and reflexive outcomes, will be appointed by the Faculty of Economic and Management Sciences of this institution, upon recommendation of the Department, and based on the following criteria:

Assessors for the learner undertaking this qualification should be qualified in the area of taxation and should be in possession of a relevant D. Com degree on NQF level 8.
Assessors for the learner undertaking this qualification should have job and/or learning experience in the areas of taxation.

Assessors for the learner undertaking this qualification should have experience in the field of education and training, particularly with respect to the subject of taxation. Assessors should also be well informed of what is required of them in connection to the assessment of the learner.

REREGISTRATION HISTORY

As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006.

LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:

When qualifications are replaced, some of their learning programmes are moved to being recorded against the replacement qualifications. If a learning programme appears to be missing from here, please check the replacement.

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PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION:

This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.

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