Bachelor of Commerce Honours in Taxation
Business, Commerce and Management Studies - Finance Economics and Accounting
Purpose and Rationale
Qualification Details
Purpose: The purpose of the qualification is to deepen learners' expertise in taxation and to develop research capacity in the methodology and research techniques of Taxation in order to develop experts in Taxation. After successful completion of this qualification, learners qualify for the national entrance examinations in order to qualify as Tax Professionals and register with the South African Tax Institute (SAIT).
Rationale: South Africa experiences a shortage of Tax Specialists. The qualification develops Tax Specialists that can be employed in the private and public sectors. The University of the Free State is accredited by SAIT to develop such tax professionals. Furthermore, there are currently only a few people with a Master's qualification or PhD in Taxation in South Africa. The qualification serves as a base for learners who want to further their studies towards a research-based Master's qualification and Doctor of Philosophy (PhD).
Outcomes
- Apply and integrate knowledge of Tax legislation in South Africa.
- Communicate effectively within the tax environment in South Africa.
- Apply and integrate knowledge in Taxation within the South African context.
- Perform a literature review on a selected research question related to Taxation.
Assessment Criteria
Integrated Assessment
The qualification emphasizes the development of advanced skills and knowledge, incorporating the application and demonstration of knowledge and skills from multiple sources. It also focuses on attitudes, problem-solving skills, and information management skills, integrating these concepts in an academic and professional manner.
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Assessment Approach: Most modules use formative and summative assessments, with a balance between the two ranging from 40% to 60% depending on the module's nature. This mix of assessment opportunities allows learners to track their progress regularly and address issues as they arise.
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Continuous Assessment: Some modules implement continuous assessment methods like portfolios, reports, and assignments, depending on the module's requirements.
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Assessment Methods: Tests, exams, and assignments are fundamental to the assessment approach, complemented by online quizzes and self-assessment tests. Group work is also integrated where suitable.
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Difficulty Level: Complexity, reasoning skills, and integration of knowledge and skills escalate from the Undergraduate level (NQF Level 7) to reflect the qualification's advancement.
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Research Component Assessment: Assessment of the research component involves formative assessment through presentations and assignments, while summative evaluation includes reviewing the completed research product.
Qualification Details
- Type
- Honours Degree
- NQF Level
- 08
- Min. Credits
- 120
- SAQA Source
- More Information
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This page includes information from the South African Qualifications Authority (SAQA) . Builtneat Pty Ltd trading as Study Start, has modified all or some of this information. SAQA has not approved, endorsed, or tested these modifications.