Associate Professor Jackie Arendse
BAcc (Wits), HDipTaxLaw (Wits), MAcc (Taxation) (UKZN), PhD (Rhodes), MTP (SA), CA (SA)
Office Number: 305
Subject Discipline: Taxation
Lectures: Taxation 3 and 4
Professional Membership: South African Institute of Chartered Accountants (SAICA), South African Institute of Tax Professionals (SAIT)
Research Interest: Taxation, Accounting Education
Peer-reviewed academic books:
Silke on Tax Administration – Managing Author; Co-authored with Professor RC Williams; published by LexisNexis for use by professionals and universities. First published in 2010, updated in 2011 and completely rewritten in 2012 following the enactment of the Tax Administration Act, 2011. Updated annually.
James, S. and Edwards, A., 2010. An annotated bibliography of tax compliance and tax compliance costs. MPRA Paper. Chapter 3: ‘Is the Penalty System in South Africa an Effective Deterrent to Tax Evasion?’ published by CCH Australia. ISBN no. 9781 921 701 290. (My contribution was one chapter out of a total of twelve chapters.)
Silke: South African Income Tax - 1998 to 2004 editions - Co-authored (with MA Kolitz, K Jordaan and Michael Stein – each responsible for 33.3% of the publication and all chapters were peer-reviewed); published by LexisNexis; used by professionals and prescribed by universities throughout South Africa.
Co-authored the updates and year books for Silke on South African Income Tax (published by LexisNexis) with Professors A de Koker and MA Kolitz 2000, 2001 and 2002.
Co-authored “The Business Approach to Auditing – Student’s Edition”.
Co-authors: Michael J Pratt, Kevin G Dilton-Hill, Nicholas S Large, Kevin le Roux, Adrienne E Murray, Sandra D van Esch. Publisher: Juta & Company Limited.
Co-authored (with Profs de Koker and Kolitz) a Business Day supplement entitled “Retirement funding: a sourcebook for trustees”, published in September 2000.
Co-authored The Practical Tax Handbook published by Fleet Street Publications (Pty) Ltd.
South African journals:
Arendse, J.A., Stack, E. 2018. Investigating a new wealth tax in South Africa: Lessons from international experience Journal of Economic and Financial Sciences Volume 11 No. 1. https://doi.org/10.4102/jef.v11i1.175.
Arendse, J.A., Stark, K. and Renaud, C.A. 2015. The Cohen and Kuttel stories: Is the place where I hang my hat still relevant to determine my residence for tax purposes? Southern African Business Review 19 (2015). p.1-24.
Turner, M., Halabi, A., Sartorius, K. and Arendse, J.A.. 2013. An investigation into the efficiency of South Africa’s Sector Education and Training Authorities. South African Journal of Business Management 2013,44(2).
Killian, S., Karlinsky, S. and Arendse, J. 2008. Small Business Tax in a Big Business Economy: Perceptions of Irish SMEs. Irish Business Journal, 4 (1):5-14.
Killian, S., Karlinsky, S., Arendse, J. and Payne, G. 2007. Mixed Blessing of Being Designated a Small Business: a four country comparison. Journal of Legal Tax Research, 5 (1):16-34.
Conference papers and presentations:
Arendse, J & Stack, E. 2017. Investigating a new wealth tax in South Africa: Lessons from international experience. SAAA/IAAER/AAFA International Conference, Drakensberg, South Africa, June 2017.
Van Aarle J, Arendse J & Kolitz M. 2011 The use of taxes to reinforce environmental policies in South Africa SAAA-IAAER International Bi-annual Conference, Fancourt, June 2011.
Is the penalty system I South Africa an effective and efficient deterrent to tax evasion? Building Bridges – 9th International Tax Administration Conference, University of New South Wales, Sydney, Australia; March 2010.
“Mixed blessing of being designated a small business” (co-authored with authors from the United States of America, Ireland and Australia) presented at the Tax Research Network Conference, held at the Edinburgh University (Scotland) in September 2005.
“Tax impediments in BEE transactions” presented at the Tax Research Network Conference, held at the Bournemouth University (UK) in September 2004.
“South African tax legislation and HIV/AIDS” presented at the biennial conference of the Southern African Association of Accountants and IAAER conference in July 2004.
“Tax reform in South Africa since 1994” presented at the Tax Research Network Conference, held at the Oxford University (UK) in September 2003.
“HIV/AIDS: is South African tax legislation still relevant?” (co-authored) presented at the regional conference of the Southern African Association of Accountants in July 2003.
“Tax on retirement funds and retirement benefits – an unfinished business?” presented at the biennial international conference of the Southern African Association of Accountants, held in July 2002. This paper was awarded the joint first prize for the best paper at the conference.
“Current international developments in tax education” presented at the regional conference of the Southern African Association of Accountants in July 2001.
“Tax Education in South Africa” presented at the Tax Research Network Conference, the University of Birmingham (UK) in September 2000.
“The Taxation of Individuals in Developing Nations” presented to the biennial conference of the Southern African Association of Accountants in July 1998.
An Investigation into the Introduction of a New Wealth Tax in South Africa. 2018. Rhodes University. http://hdl.handle.net/10962/61379
Completed in partial fulfilment of the Masters in Accountancy (Tax):
“A critical examination of South African tax policy relating to retirement funding with particular reference to pension and provident funds”.
The report was completed in February 2001 and was awarded a mark of 70%.
Completed in partial fulfilment of the requirements for the Higher Diploma in Taxation Law:
“The Taxation of Individuals in Developing Nations”.
The report was completed in August 1997 and was awarded a mark of 75%.
Other journal articles:
Numerous other articles authored on a variety of tax topics, which have been published in various journals and newspapers, including Accountancy SA, TaxTalk, Finweek, Business Day, Without Prejudice, Tax Planning Corporate and Personal, Beeld, City Press, for example:
- Section 7C’s reach spreads ever wider Without Prejudice. Volume 18 No. 7. August 2018 Tax Law Feature: 2-3.
- Paying tax in South Africa – the liability of a resident may linger “after the living has gone” Without Prejudice. May 2017: 19-20.
- Penalties TaxTalk Issue 38 January/February 2013 pp 32 – 34.
- Tax perils of low-interest and interest-free loans TaxTalk Issue 42 September/October 2013 pp 26 – 29
- SARS’ Power to Recover Tax TaxTalk Issue 30 September/October 2011 pp 22 - 25
- A Taxing Time of it Without Prejudice, Vol 10 (2) March 2010 pp 46-47
- New learnership allowance Accountancy SA Vol 1094 July 2010
- Independent contractors I Tax Planning Corporate and Personal Volume 17 5 October 2003
- Independent contractors II Tax Planning Corporate and Personal Volume 17 page 124 December 2003
- After the amnesty: what now? Accountancy SA July 2004
- CGT – Time-apportionment base cost anomalies Alex Brettenny and Jackie Arendse Accountancy SA September 2004
- BEE and Tax: should there be a common ground? Accountancy SA August 2004
- BEE and Tax: Solutions to the tax conundrum Accountancy SA September 2004
- Problems with section 23(m) Tax Planning Corporate and Personal Volume 18 page 119 October 2004
- Will ring-fencing put you out of pocket? Accountancy SA March 2005
- HIV/AIDS - is a change of tax policy required? Jackie Arendse & Magda Turner Accountancy SA April 2005
- Dear Mr Manuel SAICA tax committee & J Arendse Accountancy SA May 2005
- Experts warn on capital gains tax Business Day 27 February 2006
- SAICA submits to the revenue laws Accountancy SA February 2006
- Lets talk about tax avoidance Accountancy SA April 2006
- How will tax self-assessment impact on the cost of doing business? Without Prejudice April 2006
- Capital gains tax problems may be addressed 10 April 2006
- Hoary issue of contractor’s independence goes to court Business Day 18 April 2006
- Capital Gains Tax problems may be addressed Business and Tax Law Review April 2006
- Which way will wind blow when tax law gets facelift? Business Day 08 May 2006
- Tax truth behind Manuel’s ‘largesse’ Business Day 16 May 2006
- Which way will wind blow when tax law gets a face lift? Business and Tax Law Review May 2006
- Last chance to come clean on unpaid tax Business and Tax Law Review June 2006
- Four separate entities, four tax approaches Business and Tax Law Review July 2006
- STC capital profits exemption unjustifiably withheld Without Prejudice July 2006
- STC on liquidation dividends Accountancy SA August 2006
- New rules to widen profit, tax gap Business Day 09 September 2006
- Receiver’s first bite at cherry Business and Tax Law Review September 2006
- Industry concerned over franchise fees and royalties Business Day 11 September 2006
- SA’s rich come in for tax scrutiny Business Day 29 September 2006
- Research tax boosts not enough – expert Business Day 30 October 2006
- Club members must brace themselves for higher fees Business Report 3 November 2006
- Amnesty challenge to small traders Business Day 24 November 2006
- CGT and offshore assets – the confusion continues Without Prejudice December 2006
- Revisions indicate taxman has a sense of fraternal spirit Business Report 20 December 2006
- State shoots itself in the foot by making charities pay Business Report
19 January 2007
- New law puts tax relief on the horizon for personal service companies Business Report 21 January 2007
- Withholding tax on dividends means more tax MoneywebTax 28 May 2008
- Guide on Duties and Responsibilities of Tax Practitioners South African Institute of Professional Accountants May 2008
- Settlement Discounts - Linking IFRS With Taxation (co-authored with Elmar Venter) AccountancySA November 2007
- Expatriate Benefits Taxed TaxTalk Issue 10 April/May 2008 pp 12 – 13
- Tax Relief for Reducing Carbon Emissions TaxTalk Issue 18 September/October 2009 pp 6 - 7
- How the New Turnover Tax will Operate TaxTalk Issue 15 March/April 2009 pp 10 - 13
Last Modified: Mon, 17 Feb 2020 09:50:30 SAST