Department of Taxation

Prof Boela (AP) Swanepoel

College of Accounting Sciences
School of Accountancy
Department: Taxation
Acting Chair
Tel: 012 429 2054
E-mail: swaneap@unisa.ac.za

Qualifications

  • D.Phil (Taxation) (NWU, 2013)
  • MCompt (Unisa, 1993)
  • Honns.B.Rek (NWU, 1986)
  • B.Rek (NWU, 1985)
  • CA(SA)(SAICA, 1988)
  • During 2000 I successfully completed a certificate in forensic investigations at the University of Pretoria to improve my capabilities in the forensic investigation field.

Fields of academic interests

  • Economic crime
  • Tax evasion, tax avoidance and tax fraud

Field of Specialisation

  • Economic crime
  • Tax evasion, tax avoidance and tax fraud

Journal articles

I have submitted an article with the title “An economic crime offender’s perception of fraud, corruption and tax-related offences” to the International Retail and Marketing Review which had been accepted for publication in either 2014 or early 2015.

Journal articles:

  • In November 1995 an article titled  "Die Toepassing van die Ouditrisikobenadering in die Ouditproses:  'n Empiriese Ondersoek" was published in the Meditari, a research publication of the University of Pretoria.
  • In February 2001 I published an article titled  “Forensiese Oudit - Dit vat meer as ‘n slap riem om ‘n skelm te vang” in Accountancy SA.
  • In March 2002 I Published an article titled “Werknemersbedrog” in Accountancy SA.

Paper presentations

Papers delivered

  • In March 1995 I presented a paper at the SAAA Congress at the then Pretoria Technicon (now TUT) with the title “Die Ouditrisikobenadering in die Ouditproses”.
  • In March 2005 I presented a paper at the SAAA Congress held at UNISA with the title “Fraud:  A tax driven offence”.
  • In September 2012 I co-presented a paper titled “An economic crime offender’s perception of fraud, corruption and tax-related offences” at a Personal Finance and Tax conference hosted by the Personal Finance Research Unit of Unisa.
  • In September 2014 I presented a paper titled “An economic crime offender’s perception of fraud, corruption and tax-related offences from a South African perspective” at a SAAA regional conference hosted by the NWU at Parys, Free State.

Professional positions, fellowships & awards

  • Member of IRBA
  • Member of SAICA
  • Member of the SAIT

Projects

External examiner:

  • I acted as external examiner in January 2014 for C Ofori-Boateng for his MCom degree in Taxation at NWU with the title of his dissertation “Factors to consider when establishing an effective Ombudsman in South Africa”.