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Head of Finance and Accounting
Qualifications
Research interests
Biography
Michelle holds an MCom Taxation with a mini dissertation that explored the efficacy of the South African Anti-Avoidance rules in comparison to its counterpart in New Zealand. This dissertation won the 2022 SAIPA Accountancy Top Achievers Award in the Masters of Tax Category. She co-authored an article titled “Progressive tax: a proposal for customer loyalty programmes” (2019) which was published in the Pacific Accounting Review journal as well as co-authored an article titled “Did New Zealand get it right?: Lessons for the south African GAAR” (2022) which was published in the Journal of Australasian Tax Teachers Association. Currently Michelle is working on a paper for submission to a journal titled “South Africa’s National Health Insurance: Projected Impact of the Removal of Medical Tax Credits on Taxpayers”.
Head of Finance and Accounting
Qualifications
Research interests
Biography
Michelle holds an MCom Taxation with a mini dissertation that explored the efficacy of the South African Anti-Avoidance rules in comparison to its counterpart in New Zealand. This dissertation won the 2022 SAIPA Accountancy Top Achievers Award in the Masters of Tax Category. She co-authored an article titled “Progressive tax: a proposal for customer loyalty programmes” (2019) which was published in the Pacific Accounting Review journal as well as co-authored an article titled “Did New Zealand get it right?: Lessons for the south African GAAR” (2022) which was published in the Journal of Australasian Tax Teachers Association. Currently Michelle is working on a paper for submission to a journal titled “South Africa’s National Health Insurance: Projected Impact of the Removal of Medical Tax Credits on Taxpayers”.
Emeris (currently named The Independent Institute of Education (Pty) Ltd) is registered with the Department of Higher Education and Training as a private higher education institution under the Higher Education Act, 1997 (reg. No. 2007/HE07/002). Company registration number: 1987/004754/07. View certificate here.
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