Master of Laws in Taxation

Purpose

The qualification enables learners to become effective legal researchers and to critically engage with legal principles within this broader context, so ensuring their professional development as legal scholars and/or practitioners. Learners are assisted to engage with the underlying legal theories and to assess the legal principles that ultimately impact on society as a whole.

Rationale

As the legal field is ever changing and developing within a broader constitutional, national and international context, new knowledge generated by trained researchers as professional practitioners is necessary for the enhancement of the broader legal profession, private and public practice, the judiciary and the court system, and government and the legislature. An opportunity is provided for students to obtain detailed knowledge of a specific chosen legal area, and to critically reflect, analyse and synthesise divergent legal concepts in the chosen area.

Recognition of Prior Learning (PRL)

The institution accepts the principle underlying outcomes-based, source-based and life-long learning, in which considerations of articulation and mobility play a significant role, and subscribes to the view that Recognition of Prior Learning, whether acquired by formal education curricula at this or another institution or informally (by experience) is an indispensable element in deciding on admission to and awarding Credits in an explicitly selected teaching-learning qualification of the institution.

An applicant who falls outside of the formal qualifications system, but who can demonstrate (through the production of substantial and satisfactory evidence) experiential or work-based learning or a non-formal qualification (or a combination), may be considered for admission and/or for the Recognition of Prior Learning for the achievement of the qualification in part or in full. An applicant who after such assessment, is deemed to have sufficient potential, but is in need of further academic development, must be directed to other suitable learning qualifications prior to admission or to parallel qualifications after admission.

Entry Requirement

The minimum entry requirement of this qualification is a

• Bachelor of Laws, National Qualifications Framework (NQF) Level 8.

This qualification consists of compulsory module at Level 9 totalling 192 Credits.

Compulsory Modules at level 9 totalling 192 Credits

• Advanced Tax I, 24 Credits.
• Donations Tax and Estate Duties, 24 Credits.
• Mini Dissertation, 96 Credits.
• Advanced Tax II, 24 Credits.
• Research Methodology, 24 Credits.

1. Identify, describe, critically evaluate and apply the main concepts and legal principles pertaining to the selected area of legal study within a broader constitutional and international context.
2. Identify issues and solve practical and perceived legal problems through analytical thinking and evaluative techniques.
3. Demonstrate advanced legal research skills pertaining to national, regional and international taxation laws.
4. Apply a critical and evaluative, approach to analysing complex issues in the field of taxation law.
5. Analyse complex legal problems relating to taxation law and motivate the appropriate way of dealing with these problems, with reference to specific legal principles.
6. Critically engage with legal principles specifically within the context of taxation law, and identify how they should be applied to complex legal problems in a taxation context.
7. Undertake independent legal research and write a dissertation which reflects advanced research skills, independent thinking, critical analysis and advanced insight into the selected areas of taxation law.

• Demonstrate adequate knowledge and understanding of substantive law modules - Interpretation of Fiscal legislation, Income Tax, Donations Tax, Estate Planning.
• Produce a dissertation, which makes a contribution to knowledge by exploring an aspect of law and is satisfactory in form and content.

Integrated Assessment

Each module will be assessed through an integrated individual written assignment or test, in addition to a range of oral and written, group and individual class assignments in order to give learners the opportunities to demonstrate a variety of competencies. The dissertation requires learners to apply their learning in an integrated way to analyse a specific area related to their work context in a work-based assignment and to apply the theoretical frameworks to recommend solutions to identified legal problem areas. The dissertation assesses the ability of students to integrate solutions from different modules to the applicable legal issue addressed in the dissertation.