by Reatlegile Ratlagane
Paying taxes is not a popular thing for most, but it is essential to keep the wheels of society rolling. Since taxation is a complicated matter at best, with many citizens not really understanding the intricacies of getting taxed, the Tshwane University of Technology (TUT), University of Pretoria (UP) and University of South Africa (Unisa) launched a collaborative research project early in May 2025, to determine the feasibility and sustainability of establishing South African tax clinics to provide free tax education and support to unrepresented taxpayers. Based at universities as community-based hubs, these will provide accessible tax advisory services and a hands-on student learning opportunity.
According to Fezile Ncongwane, Head of the Department of Accounting at TUT, the project will reflect TUT’s commitment to empowering communities to solve complex challenges being the main drivers of the research project. “This collaborative initiative is expected to strengthen interdisciplinary research, promote knowledge transfer and support national priorities for economic growth and fiscal sustainability. It will also enhance research productivity, societal impact and innovation through strategic partnerships,” she said.
The launch workshop, hosted at UP, brought together a broad and diverse range of stakeholders, including representatives from professional bodies such as South African Institute for Chartered Accountants (SAICA) and South African Institute of Taxation (SAIT), South African Revenue Services (SARS), The Office of the Tax Ombud, academia and tax practitioners. Using the LEGO® Serious Play® facilitation tool for a collaborative dialogue, enabled role players to address key challenges, generate innovative solutions and highlight the essential role of tax clinics in offering free, accessible tax education and support to underserved individuals and small businesses lacking formal representation.
The 18-month long research initiative that commenced in February this year, is led by TUT’s Department of Accounting. The aim is to look at and propose ways to boost tax literacy and compliance, particularly in underprivileged areas. Inspired by global tax clinic models in Canada, Ireland, the UK, US and Australia, the collaboration will ensure high-quality, accurate tax education tailored to South Africa’s needs.
According to Ncongwane, the research findings should be published by June 2026, following which a decision on the establishment of the proposed tax clinic will be announced.
* This research project is aligned to TUT’s Strategic Plan 2020-2025, Pillar 2, which emphasises impactful research, innovation, engagement and technology transfer for sustainable development.
The South African tax clinics project collaboration team: Neo Molefi-Kau, Department of Taxation (DoT), College of Accouting Sciences (CAS), Unisa; Jerry Netshandama, Department of Accounting (DoA), Faculty of Economics and Finance, Tshwane University of Technology (TUT); Juanita Venter, Department of Taxation (DoT), Faculty of Economics and Management Sciences (EMS), University of Pretoria (UP); Dr Kerry de Hart, DoT, CAS, Unisa; Tanya Hill, DoT, EMS, UP; Prof Hanneke du Preez, Head: DoT, EMS, UP; Fezile Ncongwane, Head: DoA, Faculty of Economics and Finance, TUT; Adv Werner Uys, DoT, CAS, Unisa.