Taxation - VAT, Capital Allowances and Trading Stock
Qualifications
Chartered Accoumtant (South Africa)
M Com (Taxation) Cum Laude (UP 1999)
PhD (UP 2024)
Currently teaching
Advanced and Applied Taxation TAX4861/ TAX4862/ NTA4861/NTA4862
Fields of academic interests
Taxation
Field of Specialisation
Accounting Education
Value-Added Tax research
Technical Tax research relating to corporates
Books
Co-author on Silke: South African Income Tax Editions: 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015 and 2016 (LexisNexis Butterworths, Durban)
Co-author on Silke: Suid-Afrikaanse Inkomstebelasting Editions: 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015 and 2016 (LexisNexis Butterworths, Durban).
Co-author on Silke: Taxation 200, 2013 (LexisNexis Butterworths, Durban)
Co-author on Silke: Belasting 200, 2013 (LexisNexis Butterworths, Durban).
Co-author on Silke: First Touch To Tax, 2014, 2015 and 2016 (LexisNexis Butterworths, Durban)
Co-author on Silke: Eerste Kennismaking met Belasting, 2014, 2015 and 2016 (LexisNexis Butterworths, Durban).
Journal articles
Uys, W.R., De Hart, K.L., Wilcocks, J.S. & Venter, J.M.P. (2015). Crossing the Rubicon: Is the use of a trust still a viable planning tool? Southern African Business Review, Vol 19 Special edition: Tax stories, 183-205.
Ungerer, M., Becker, A.I., Nieuwoudt, M.J., Swart, O. & Wilcocks, J.S. (2013). The importance of the changing demographic profile on the success of post graduate Accounting students. South African Journal of Accounting Education, Vol 27 Issue 6, 1529-1550.
Nieuwoudt, M.J., Wilcocks, J.S. & Kilpert, O.V. (2006). Time perceptions of South African accounting academics. Meditari Accountancy Research, Vol 14 Issue 2, 17-32.
Nieuwoudt, M.J. & Wilcocks, J.S. (2005). The attitudes and perceptions of South African Accounting Academics about research. Meditari Accountancy Research, Vol 13 Issue 2, 49-66.
Wilcocks, J.S. & Middelmann, S.N. (2004). Evaluation of the need to introduce a system of group taxation in South Africa. South African Business Review, Vol. 8 Issue 3, 38-53.
Oberholzer, R & Wilcocks, J.S. (2004). The effect on taxpayers of new tax legislation regarding foreign exchange transactions. South African Journal of Accounting Research, Vol 18 Issue 1, 135-170.
Wilcocks, J.S. & Strydom, J.J. (2002). The concept of ‘disposal’ for the purposes of capital gains tax in South Africa. Meditari Accountancy Research, Vol 10, 311-325.
Professional positions, fellowships & awards
Chartered Accountant (South Africa)
Executive Committee member of SATEA – The South African Tax Educators Association (2013 – present)
Secretary (2006 - 2011) for the South African Accounting Association – National Committee.
Secretary (2006 - 2007) for the South African Accounting Association – Gauteng-North.
Vice-chairman (2008 - 2011) for the South African Accounting Association – Gauteng-North.
Awarded the Best Paper award (September 2003) - SAAA Central Regional Conference, presented by the South African Accounting Association – Central Region. Paper (refereed): The effect of new tax legislation regarding foreign exchange transactions on taxpayers. Wilcocks, J.S & Oberholzer, R.
Projects
Involved in the TAX Stories II – commenced in 2015.
Involved in the TAX Stories project of the South African Educators Association (SATEA) – 2013 - 2015.
Involved in a research project by members of staff of the Departments of Taxation and Financial Intelligence at UNISA regarding the factors contributing towards success in honours studies through distance education – starting in 2006.
Involved in an ongoing project regarding the attitudes and perceptions of Accounting educators regarding research – commenced in 2004.
Involved with the field work for the Interim financial reporting project at the School of Accountancy at the University of Pretoria – 2000.
