Academic Profile

Prof Roshelle Ramfol is an Associate Professor in the Department of Auditing in the College of Accounting Sciences at the University of South Africa. She is an emerging and influential scholar whose work contributes to the fields of climate finance, tax reform and sustainable development. Her academic profile reflects a growing national and international presence, grounded in rigorous scholarship and active engagement in policy-related work.

Prof Ramfol holds a PhD in Tax Policy from the University of Pretoria, where she specialised in extractive industry fiscal design. Her research expertise lies in the intersections of tax policy, fiscal reform and climate governance, with a particular focus on how developing countries can strengthen their fiscal systems while transitioning to low-carbon and climate-resilient economies. She has developed a reputation for producing research that is both applied and policy-relevant, advancing both academic debates and national reform priorities.

Academic Leadership and Professional Contributions

Prof Ramfol has played an active role in influential academic and policy structures. She has served on the United Nations Subcommittee on Extractive Industries Taxation within the Energy Transition Workstream, contributing to the development of global recommendations on fiscal reform for resource-dependent developing countries. Through this role, she has ensured that African perspectives are included in international dialogues on extractive governance and renewable energy policy. She also serves as a Governing Board Member of the South African Journal of Accounting Research, reflecting her commitment to strengthening the visibility and quality of scholarship within the accounting sciences.

Research Projects and Engaged Scholarship

Prof Ramfol leads an engaged, policy-oriented research project that examines fiscal strategies for fossil fuel–dependent developing countries navigating the energy transition. Under her leadership, the project has produced accredited journal articles, policy-focused postgraduate theses and case-based studies that offer practical insights for fiscal reform. Her project has also supported the professional growth of students who have since been appointed to influential platforms such as the SAICA Carbon Tax Committee, the United Nations Environmental Tax Subcommittee and advisory roles in climate-investment networks. Through her mentorship and project leadership, she has helped cultivate a new cohort of scholars and practitioners contributing to tax policy and climate governance in Africa.

Research Influence, Engagement and Impact

Prof Ramfol is a frequent speaker at international conferences on sustainable finance, climate policy and responsible investment. Her contributions span academic research, postgraduate supervision, advisory work and engagement with global institutions. These activities have positioned her as a continental thought leader at the intersection of tax policy, climate finance and sustainable development. Her work influences academic discourse, informs policymaking and supports practical reforms that promote a just and inclusive energy transition for African economies.

Her research is united by the theme of improving African fiscal systems to support equitable climate transitions. She focuses on tax and fiscal frameworks in the energy and extractives sector, as well as climate finance policy design and sustainable development pathways for developing economies. Her work bridges scholarly analysis with real-world reform needs, ensuring that African contexts and developmental challenges inform national and global policy discussions.

Contact Information

Prof Roshelle Ramfol

Associate Professor, Department of Auditing

School of Accountancy, College of Accounting Sciences

University of South Africa

Email: ramfor@unisa.ac.za

Mobile: +27 82 874 5007

ORCID: 0000-0002-4682-2558