Department of Financial Intelligence

Dr Sharon Smulders

College of Accounting Sciences
School of Applied Accountancy
Department: Financial Intelligence
Acting Chair
Tel: 012 429 3185
Fax: 012 429 4867
E-mail: smuldsa@unisa.ac.za

Qualifications

  • PhD Taxation (UP, 2012)
  • MCom Taxation (UP, 2006)
  • BCom Honours Accounting Sciences (1996)

Fields of academic interests

  • Small business tax compliance costs
  • Small businesses tax policy

Field of Specialisation

  • Taxation
  • Small Businesses

Books

Book chapters:

  • Evans, C.(editor), Krever, R. (editor) & Mellor, P. (editor). 2015. Tax simplification”. Wolters Kluwer Law & Business International.
  • De Hardt, K. (editor), Smulders, S., Hammel, E.H. & Steenkamp. L.A. 2013.Taxation for individuals simplified. Proplus:  Pretoria. (Author: Chapter 2 and 9; Reviewer: Chapters 3, 6, 8)
  • De Hardt, K. (editor), Klue, S. & Smulders. S. 2009-2012.Taxation for individuals simplified. Proplus:  Pretoria.

Journal articles

International

  • Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. & Vaillancourt, F. 2014. Small business and tax compliance costs: A cross-country study of managerial benefits and tax concessions. e-Journal of Tax Research. Volume 12 No 2:1-30. (B-rated journal - ABDC ranking list) 
  • Smulders, S., Stiglingh, M., Franzsen, R. & Fletcher, L. 2012. Tax compliance costs for the small business sector in South Africa – establishing a baseline. e-Journal of Tax Research. Volume 10 No 2:184-226. (B-rated journal - ABDC ranking list) 

National

  • Smulders, S. & Naidoo, G. 2013. Addressing the small business tax compliance burden – evidence from South Africa. Journal of Economic and Financial Sciences, Volume 6 No 1:33-54. (IBSS journal)
  • Smulders, S. & Stiglingh, M. 2008. The Progress of SARS on its Service Quality Journey. Journal of Public Administration, Volume 3 No 4:607-628. (IBSS journal)
  • Smulders, S. & Stiglingh, M. 2008. Annual tax compliance costs for small businesses: A survey of tax practitioners in South Africa. South African Journal of Economic and Management Sciences (SAJEMS), Volume 11 No 3:354-371. (ISI journal)

Professional positions, fellowships & awards

  • Member of the South African Institute of Chartered Accountants (CA(SA))
  • Member of the South African Institute of Tax Professionals (Master Tax Practitioner)

Projects

  • International SME tax compliance cost study