Faculty of Commerce, Law and Management (ETDs)

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    Anti-Corruption and Anti-Fraud Policies in South African Universities
    (University of the Witwatersrand, Johannesburg, 2024) Madungandaba, Freda; Sarakinsky , Ivor; Hobden, Christine
    The escalation of corruption and fraud within South Africa, as accentuated by revelations from the Zondo commission, point out a pervasive governance deficit extending beyond the public sector into the private domain. Media reports have drawn attention to concerns regarding corruption and fraud within South African universities, prompting an inquiry into the mechanisms available within higher education for managing such malpractices. Thus, this study seeks to investigate the anti-corruption and anti-fraud policies and initiatives implemented by South African universities. Employing a qualitative research methodology, the study assessed policies from 10 South African public universities and conducted interviews with university practitioners. The findings revealed that Higher Education Institutions have well-established fraud prevention processes in place, albeit with certain instances exceeding customary norms. However, the role of the Department of Higher Education and Training (DHET) in supporting universities with policy frameworks for combating corruption remained ambiguous. Additionally, communication regarding the newly proposed National Anti-Corruption Strategy to universities was found to be lacking.
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    Weaknesses in the legislation for tax avoidance and tax evasion in South Africa and suggested improvements
    (University of the Witwatersrand, Johannesburg, 2021) Naidoo, Katelynne Ann
    ‘Tax avoidance and tax evasion threaten government revenues’ (OECD n.d.). As the globalization of domestic and international trade continually increases, tax evasion remains a hurdle for governments around the globe (OECD 2017a:9). Governments rely on tax collections primarily to finance economic expenditure; however, governments face a huge loss of revenue through tax evasion at different levels (OECD 2014:91). It is submitted that stringent tax collections are imperative for South Africa as a developing country. An examination of the difference between tax avoidance and tax evasion will be performed given that the difference is often perceived to be faint (Davidov 2016:1). The main aim of the study is to examine the weaknesses in the legislation for tax avoidance and tax evasion in SA and suggest improvements. An analysis of the role of the government, the Organisation for Economic Co-operation and Development (OECD), and other countries towards adopting a holistic approach to designing policies to prevent tax avoidance and tax evasion will be performed. Tax avoidance, harmful practices and aggressive tax planning must be tackled (African Tax Administration, African Union and OECD 2021:18).