university of pretoria...2020/04/23 · south africa senior lecturer 2018/08 - current monash south...

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UNIVERSITY OF PRETORIA CURRICULUM VITAE: TERESA PIDDUCK

Last Updated: 08 April 2020

Economic and Management Sciences

1. BIOGRAPHICAL SKETCH

1.1 GENERAL INFORMATION

Surname Pidduck Staff No.

First names Teresa SA ID Number

Citizenship South Africa Title Dr Gender Female

Place of birth Johannesburg Date of birth 04 August 1982

Population group White

Department Taxation Position Senior Lecturer

E-mail [email protected]

Date of appointment 01 August 2018 Permanent fulltime 40 hours per week

Degree / Diploma Country Higher education institution

Year Distinctions

Doctor of Philosophy South Africa Rhodes University 2018 ☐

Master of Commerce: Accounting Sciences

South Africa North-West University 2011 Yes

Bachelor of Commerce Honours: Accounting Sciences

South Africa University of Johannesburg

2006 ☐

Bachelor of Business and Commerce South Africa Monash University, South Africa

2005 ☐

1.3 WORK EXPERIENCE TO DATE (listed from most recent/current position)

Name of employer Country Capacity/Position Period (From – To)

University of Pretoria

South Africa Senior Lecturer 2018/08 - current

Monash South Africa

South Africa Senior Lecturer, Department of Accounting Studies, Faculty of Business Engineering and Technology

2010/02 - 2018/07 (8.5 yrs)

KPMG South Africa South Africa Senior Tax Consultant, Corporate Tax 2009/01 - 2010/01 (1.1 yrs)

KPMG South Africa Audit Trainee - Audit Manager 2006/01 - 2008/12 (3 yrs)

1.4 PROFESSIONAL REGISTRATIONS

Registration Country Institution / Professional Body Year

Chartered Accountant South Africa South African Institute of Chartered Accountants 2010

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2. TEACHING ACTIVITIES

2.1 COURSES PRESENTED

Course presented Country Years presented

Institution Level (e.g. second year, Masters)

Self- developed (Yes or No)

UP Taxation CTA South Africa

2019-2020 University of Pretoria

Postgraduate Diploma in Accounting Sciences (CTA) (Self Developed GAAR Lectures)

No

Post graduate course in advanced Taxation

South Africa

2019-2020 University of Pretoria Enterprises (Pty) Ltd

NQF8 No

BEL200 South Africa


Second year undergraduate Taxation

No

TXA885 Research Methodology

South Africa

2020 University of Pretoria

Masters (MCom/MPhil) Including Subject Responsible Leader

Yes

TXA810 Domestic International Tax

South Africa


Masters (MCom/MPhil) (Self developed Jurisdiction to Tax and Avoidance Lectures)

No

MPhil Tax Avoidance

South Africa

2019-2020 African Tax Institute

Masters (MPhil Taxation) (Self developed Tax Avoidance Lectures)

No

BEL 300 South Africa


Third Year undergraduate taxation (Including Subject Responsible Leader)

No

Module in advanced taxation (Graduate Level)

South Africa

2018 University of Pretoria Enterprises (Pty) Ltd

NQF7 No

Post Graduate Diploma in Accounting

South Africa

2017-2018 Monash South Africa

Postgraduate CTA (Tax Avoidance Lectures)

No

Basic Accounting Costing and Financing

South Africa

2018 Monash South Africa

BCom Engineering First Year Undergraduate (Sole academic on unit)

No

Basic Accounting Costing and Financing

South Africa

2018 Monash South Africa

BCom Law First Year Undergraduate (Including Chief Examiner) (Sole academic on unit)

No

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2.1 COURSES PRESENTED

Course presented Country Years presented

Institution Level (e.g. second year, Masters)

Self- developed (Yes or No)

South African Taxation A

South Africa


Undergraduate second year (Including Chief Examiner) (Sole academic on unit)

Yes

South African Taxation B

South Africa

2013, 2017, 2018

Monash South Africa

Undergraduate Third Year (Including Chief Examiner) (Sole academic on unit)

Yes

South African Taxation C

South Africa

2013, 2017, 2018

Monash South Africa


Yes

Advanced Taxation

South Africa

Developed in 2015

Monash South Africa

BCom Law Second Year Undergraduate

Yes

Intermediate Taxation

South Africa

Developed in 2015

Monash South Africa

BCom Law undergraduate Second Year

Yes

Introduction to Taxation

South Africa

Developed in 2015

Monash South Africa

BCom Law Undergraduate second year

Yes

Auditing A South Africa


Undergraduate Second Year (Including Chief Examiner) (Sole academic on unit)

No

South African Taxation of Companies

South Africa



No

South African Taxation of Individuals

South Africa


Undergraduate Second Year (Including Chief Examiner) (Sole academic on unit)

No

2.2 OTHER EDUCATION AND PEDAGOGIC COURSES PRESENTED

Course Country Year Institution

EMS Faculty Teaching & Learning Brown Bag. Title: “iPeer: Self and Peer assessment – Lessons from BEL300”

South Africa

2019 University of Pretoria

3. TEACHING OUTPUTS

3.1 EDUCATIONAL PUBLICATIONS AND PAPERS AT EDUCATIONAL CONFERENCES

Details Year Details on Publication/paper

SAAA Teaching and Learning Conference 2020

2020 – Designing blended learning opportunities for ethics: Reflections on a teaching intervention (Accepted for presentation but postponed due to Covid19)


2020 – Self- and peer-assessment: Student perceptions on a blended intervention (Accepted for presentation but postponed due to Covid19)

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3.2 EDUCATIONAL PRODUCTS DEVELOPED

Name of product Year Description of product

4. OTHER TEACHING CONTRIBUTIONS

4.1 MEMBERSHIP OF NATIONAL AND INTERNATIONAL TEACHING BODIES

Scientific association/Society

Country Year joined Registration end date

Involvement

Tax and Legal Africa NPC

South Africa 2018 - Research fellow

4.2 PARTICIPATION IN NATIONAL AND INTERNATIONAL TEACHING ASSOCIATIONS, BODIES, COMMITTEES

Association /Body /Committee Year Registration end date Type & extent of participation

Monash South Africa Curriculum Development Committee

2017 2018-07-31 Reviewing member

Monash South Africa Faculty Teaching and Learning Committee

2017 2018-07-31 Founding member

Monash University Quality Assurance Teaching and Learning Committee

2015 2018-07-31 Participating Member (South Africa campus)

Monash South Africa campus Teaching and Learning Committee

2015 2018-07-31 Participating member

Monash South Africa Teaching and Learning Mentor

2014 2018-07-31 Founding member

Monash South Africa Academic Progress Committee

2010 2011-12-31 Participating member

South African Accounting Association 2010 N/A Member

5. RESEARCH ACTIVITIES

5.1 SUPERVISION OR CO-SUPERVISION OF MASTER’S STUDENTS WHO HAVE COMPLETED DEGREES

Name of student

Degree/Title of dissertation/ thesis and date completed

Supervisor Co-supervisor(s)

Duration of studies (years)

Michael Graskie

MCom (Full dissertation) - Towards the simplification of tax trust policy in South Africa - 2020

Teresa Pidduck Karen Stark 2

Wessel Coetzee

MCom - Are tax penalties effective in combatting tax avoidance? - 2019

Teresa Pidduck N/A 1

Prince Mahloana

MCom - A systematised review of the literature related to tax education in the context of tax compliance - 2019

Teresa Pidduck Prof Theuns Steyn

1

Josias MCom - Effect of tax knowledge on tax Teresa Pidduck N/A 1

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5.1 SUPERVISION OR CO-SUPERVISION OF MASTER’S STUDENTS WHO HAVE COMPLETED DEGREES

Name of student

Degree/Title of dissertation/ thesis and date completed

Supervisor Co-supervisor(s)

Duration of studies (years)

Montjane compliance of small, medium and micro-sized enterprises - 2018

5.2 CURRENT POST-GRADUATE STUDENTS

Name of student

Degree enrolled for and date of first registration

Project title Supervisor Co-supervisor(s)

Year of registration

Reindolf Yao Nani Adzido

PhD Taxation The influence of tac policies on tax compliance: perceptions of SME’s in Ghana

Hanneke du Preez

Teresa Pidduck 2020

Atlegang Matjila

MPhil (International Taxation)

The South African General Anti-avoidance Rule: lessons from a New Zealand case

Teresa Pidduck

N/A 2020

Sunil Chavda


Challenges of the South African General Anti-Avoidance Rule: A Case Law Approach

Teresa Pidduck

N/A 2020

Thembelihle

Mzila


An analysis of the South African GAAR: lessons from New Zealand

Teresa Pidduck

N/A 2020

5.3 RESEARCH FUNDS

Origin of research funds

Country Title of research project or programme Duration

Value of Funding awarded

UP Research Development Programme

South Africa

The South African General Anti-tax avoidance rule and lessons from the first world: A case law approach

2019 (to be extended for 2020)

R49 982

UP Scholarship of Teaching and Learning

South Africa

Self and Peer assessment 2019 R40 000

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7. RESEARCH OUTPUTS

7.1 PUBLICATIONS IN PEER-REVIEWED OR REFEREED JOURNALS

Output type

Pub year

Issue no

Names of all the authors

Journal index

Journal name Volume no

Pages Output title/ Publication title

Article 2020 2 Pidduck T

ISSN: 1029-1954 (Print) 2376-3981 (Online).

South African Journal of Accounting Research (Abstracted and/or indexed in Scopus, the Web of Science Index (ESCI), the ABS Guide, the ABDC List (C rated), and DHET)

34

20 The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?

Article 2019 3

Pidduck T Odendaal K Kirsten M Pleace L De Winnaar K

ISSN: 0114-0582.

Pacific Accounting Review (Ranked by: ABS (UK), ABDC list (B rated), Australian Research Council (ERA Journal List), BFI (Denmark), NSD (Norway), Scopus, Emerging Sources Citation Index (ESCI))

31

1-20 Progressive tax: a proposal for customer loyalty programmes

Article 2019 3 Pidduck T

ISSN: 1029-1954 (Print) 2376-3981 (Online). Scopus, Web of Scienc Index (ESCI), ABS Guide, ABDC List,

South African Journal of Accounting Research (Abstracted and/or indexed in Scopus, the Web of Science Index (ESCI), the ABS Guide, the ABDC List (C rated), and DHET)

33

15 Tax research methodology for untested legislation: An exemplar for the tax scholar

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7.1 PUBLICATIONS IN PEER-REVIEWED OR REFEREED JOURNALS

Output type

Pub year

Issue no

Names of all the authors

Journal index

Journal name Volume no

Pages Output title/ Publication title

and the DHET

Article 2014 2379947

Odendaal O Pidduck T

ISSN 2379-9463 (Print). ISSN 2379-9471 (Online).

Journal of Economic and Financial Studies

2

6-16 Avoiding tax in South Africa’s retail industry via customer loyalty programs

Article 2013 1535075

Pidduck T Odendaal O

ISSN: 1535-0754 (Print). ISSN 2157-9393 (Online).

International Business and Economics Research Journal (IBSS and Scientific Level 1 on Norwegian List)

12

1521-1534

Customer Loyalty Programmes: The loss to the Fiscus In South Africa

Article 2012 0 Calvert T

Dabner J

ISSN: 1832-911X. B-rated on ABDC List

Journal of the Australasian Tax Teachers Association (Scopus, ABDC List (B rated))

7

53-78 GAAR’s in Australia and South Africa: Mutual Lessons

7.2 BOOKS AND/OR CHAPTERS IN SCHOLARLY BOOKS (EXCLUDING TEXT BOOKS)

Full title Name of all the authors

Publishers Publication year

Issue No

Dates Page No Your contribution to the book

Tax simplification: An African perspective

Li J Pidduck T

Pretoria University Law Press. ISBN: 978-1-920538-96-5

2019 1 2019 294-315 Chapter 12 International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency

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7.3 KEYNOTE ADDRESSES

Title Country Date Full title Co-Presenter

Event Location

Structured Pre-emptive Analysis: Using doctrinal and reform oriented methodologies

South Africa

16 July 2019

Structured Pre-emptive Analysis: Using doctrinal and reform oriented methodologies

N/A

UJ Tax Research Methodologies Seminar

University of Johannesburg

8. OTHER SCHOLARLY RESEARCH-BASED CONTRIBUTIONS

8.1 PARTICIPATION IN CONFERENCES, WORKSHOPS AND SHORT COURSES

8.1.1 National

Type Year Title Published Conference Proceeding


2020 –

Designing blended learning opportunities for ethics: Reflections on a teaching intervention (Accepted for presentation but postponed due to Covid19)

No


2020 –

Self- and peer-assessment: Student perceptions on a blended intervention (Accepted for presentation but postponed due to Covid19)

No

UJ Tax Research Methodologies Seminar

2019 Structured Pre-emptive Analysis: Using doctrinal and reform oriented methodologies

No

University of Pretoria Mini conference: Research development 2018

2018 The South African GAAR and lessons from the first world: A case law approach - PHD Thesis: Doctor of Philosophy

No

2018 Annual Conference on Law and Business

2018 Interpreting South African tax avoidance legislation and resolving the taxpayer dilemma: a conceptual framework

No

SAAA Gauteng Central Regional Conference 2018

2018 Progressive tax: A proposal for customer loyalty programmes

No

The Monash South Africa Accountancy Studies Research Seminar 2013

2013 Customer Loyalty Programmes: The loss to the fiscus in South Africa

No


2012 Consequences of incorporating first world legislation in the developing world

No


2011 The effectiveness of the General Anti-Avoidance Rules: a case law approach

No

The Monash South Africa 2010 Critical analysis of the 2006 amendments to No

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8.1 PARTICIPATION IN CONFERENCES, WORKSHOPS AND SHORT COURSES

8.1.1 National

Business and Economics Research Seminar 2010

the General Anti-Avoidance Rules: A case law approach

The South African Accounting Association Regional Conference 2010

2010 Critical analysis of the 2006 amendments to the General Anti-Avoidance Rules: A case law approach

No

8.1.2 International

Type Country Year Title Published Conference Proceeding

Tax Research Network Conference 2020

United Kingdom

2020 Taxing customer loyalty programmes: A South African perspective (Submitted but delayed due to COVID19)

N/A

Tax Research Network Conference 2019

United Kingdom

2019 Tax research methodology for untested legislation: An exemplar for the tax scholar. TRN conference 2019

N/A – Journal article

SAICA Tax Symposium 2018

South Africa

2018 International tax environment and tax simplification in South Africa: A double-edged sword

N/A – Book Chapter published

Clute Institute Conference 2013

France 2013 Customer Loyalty Programmes: The loss to the fiscus in South Africa

N/A – Journal article

The Australasian Tax Teachers Association Conference 2012

Australia 2012 The consequences of adapting tax legislation, using international standards in the developing worlds: A South African example

Yes

8.2 TEAMWORK AND COLLABORATION WITH OTHERS

8.2.1 Other researchers (national and international)

Description Year Country Details of Collaboration/Teamwork

Additional Information

Odendaal, K. 2011-2020 South Africa Research in Customer Loyalty Programmes and taxation

Three co-authored publications and conference presentations to date with more in progress

Pleace, L. 2018-2019 South Africa

Research in Customer Loyalty Programmes and taxation

One co-authored publication and conference presentation

Kirsten, M. 2018-2019

South Africa



De Winnaar, K 2018-2019

South Africa



Li, J. 2018-2019 Canada Research in tax simplification

One co-authored publication and research mentorship and conference presentation.

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Dabner, J. 2011-2020 Australia Research in tax avoidance and mentorship of research

One co-authored publication and research mentorship engagement

Swanepoel, S. 2019-2020 South Africa Research in doctrinal research of customer loyalty programmes

One co-authored paper submitted to journal and one conference submission

Venter, J. 2019-2020 South Africa Research in self and peer-assessment in undergraduate teaching

Two co-authored publications in progress and one conference presentation accepted

Bauer, N. 2019-2020 South Africa Research in self and peer-assessment in undergraduate teaching

Two co-authored publications in progress and one conference presentation accepted

8.3 MEMBERSHIP IN NATIONAL AND INTERNATIONAL BODIES

Scientific association/society Country Year joined Registration date

Involvement

Tax and Legal Africa NPC South Africa

2018 2018 Research fellow

South African Institute of Chartered Accountants

South Africa

2010 2010 Registered member

9. MANAGEMENT AND ADMINISTRATIVE DUTIES

9.1 LIST YOUR INVOLVEMENT IN DEPARTMENTAL ACTIVITIES

Capacity Institution/organisation Departmental activities

Member of the EMS Faculty Committee

University of Pretoria, Faculty of Economic and Management Sciences

Member of the Faculty (Meeting) Committee

Member of the EMS Faculty Postgraduate Committee


Representative of the department on the Faculty’s Postgraduate Committee

Member of the Department of Taxation’s Postgraduate Committee


Member of the committee

Member of the Department of Taxation’s PG Teaching and Learning Committee



Member of the Department of Taxation’s PhD Selection Committee



Tax Academic University of Pretoria, Faculty of Economic and Management Sciences

AACSB – Assurance of learning (AOL) SAICA 2025 Curriculum transformation

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9.1 LIST YOUR INVOLVEMENT IN DEPARTMENTAL ACTIVITIES

Capacity Institution/organisation Departmental activities

Member of Departmental Social Committee

University of Pretoria Social Committee

10. COMMUNITY SERVICE/ ACADEMIC CITIZENSHIP

10.1 OUTREACH PROJECTS

Project title Year Country Institutions involved Communities involved

Monash South Africa Faculty Community engagement officer

2013-2015 South Africa

Monash South Africa Various

Monash Makes a Difference 2010-2017 South Africa

Monash South Africa Children's homes and animal welfare organisations

10.2 PROFESSIONAL SERVICE PERFORMED

Description Year Country Details

Tax returns and advice performed on an ad-hoc basis

2008 - current

South Africa and United Kingdom

I provide tax and related assistance to individuals and SME’s on an ad-hoc basis where permitted.

10.3 JOURNAL EDITORIAL AND REFEREE INVOLVEMENT

Journal Year Role Period involved

Journal of Economic and Financial Sciences 2019 Reviewer 2019 - present

South African Journal of Accounting Research 2019 Reviewer 2019 - present

10.4 INVOLVEMENT WITH OTHER UNIVERSITIES; SCIENTIFIC INSTITUTIONS; PROFESSIONAL BODIES OR SOCIETIES

Other institution Country Year Capacity

10.5 EXTERNAL EXAMINATION OR MODERATION DUTIES / REFEREE DUTIES

Institution Country Year Details

La Trobe University Australia 2020 PHD Dissertation "Towards a 'Gold Standard' of a General Anti-Avoidance Taxation Rule"

Monash South Africa South Africa 2018 - current External examiner and moderator for undergraduate tax

Rhodes University South Africa 2020 MCom dissertations

University of Pretoria South Africa 2014 - 2018 External examiner for LLM mini-dissertations

University of Johannesburg

South Africa 2013 - current External examiner for MCom mini-dissertations

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11. AWARDS AND SCIENTIFIC/SCHOLARLY RECOGNITION

11.1 EVALUATION STATUS AS SCIENTIST/SCHOLAR

Evaluation First evaluation date

First evaluation Subsequent evaluations

Subsequent evaluation dates

11.2 RESEARCH AWARDS AND PRIZES

Description Country

Year Full details

2019 SAIPA Top Achievers award (Taxation Phd Category)

South Africa

2019

SAIPA represents qualified Professional Accountants in practice, commerce and industry, academia and the public sector. The Tax Thesis competition has been running for numerous years is aimed at promoting good research in accounting and taxation by rewarding candidates whose thesis/dissertation has been selected through an adjudication process as the best in their degree level.

Dr Pidduck, under the supervision of Professor Lilla Stack, entered the Tax and Accounting Thesis competition with her PhD topic: “The South African general anti-tax avoidance rule and lessons from the first world: A case law approach”. The study applied a qualitative approach to compare the South African, Australian and Canadian General Anti Avoidance Rules (GAAR) in order to propose changes that are intended to improve the efficacy of the South African GAAR. This research was performed by first comparing the three GAARs using a doctrinal research methodology and then applying the South African GAAR to the facts of selected cases from Australia and Canada in the form of reform-oriented research. The convergence of results from the two research methodologies validated many of the suggestions made for the improvement of the South African GAAR.

2019 Faculty award for research

South Africa

2019 In 2019 the Department of Taxation (of which Teresa Pidduck was a member) won the EMS Faculty award for the department that made the most progress in number and quality of publications.

Best Magister Student

South Africa

2012 2012 North West University Certificate as the Best Magister Student

11.3 TEACHING AWARDS AND PRIZES

Description Country Year Full details

2020 Teaching & Learning Excellence Awards

South Africa

2020 Nominated for the 2020 Teaching and Learning Awards for the EMS Faculty at the University of Pretoria for the self and peer-assessment initiative.

2017 Letter of recognition from the Deputy VC, Education

South Africa

2017 2017 Letter of recognition from the Deputy Vice-Chancellor, Education at Monash University for Teaching Excellence (Monash Australia)


South Africa

2016 2016 Letter of recognition from the Deputy Vice-Chancellor, Education at Monash University

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11.3 TEACHING AWARDS AND PRIZES


2020 Teaching & Learning Excellence Awards

South Africa

2020 Nominated for the 2020 Teaching and Learning Awards for the EMS Faculty at the University of Pretoria for the self and peer-assessment initiative.

for Teaching Excellence (Monash Australia)


South Africa



South Africa


2013 Dean’s award for excellence in Teaching (Monash Australia)

Australia 2013 2013 Dean’s award for excellence in Teaching (Monash Australia)


South Africa


2012 Dean’s commendation for excellence in Teaching (Monash Australia)

Australia 2012 2012 Dean’s commendation for excellence in Teaching (Monash Australia)

2011 Monash South Africa Certificate of Academic Excellence in Teaching

South Africa

2011 2011 Monash South Africa Certificate of Academic Excellence in Teaching (Monash South Africa)

2011 Dean’s commendation for excellence in Teaching (Monash Australia)

Australia 2011 2011 Dean’s commendation for excellence in Teaching (Monash Australia)

2011 Letter of recognition from the Deputy VC Education

South Africa

2011 2011 Letter of recognition from the Deputy Vice-Chancellor, Education at Monash University for Teaching Excellence (Monash South Africa)

2010 Monash South Africa New-comer of the Year award (Monash South Africa)

South Africa

2010 2010 Monash South Africa New-comer of the Year award (Monash South Africa)

11.4 ANY OTHER AWARDS, RECOGNITION AND PRIZES


2011 Monash South Africa PVC award runner-up for Community engagement

South Africa

2011 2011 Monash South Africa PVC award runner-up for Community engagement (Monash South Africa)

2001 Cambridge Career Award in Effective Business Communication

South Africa

2001 2001 Cambridge Career Award in Effective Business Communication

2001 Damelin Merit award – top student of the year 2001

South Africa

2001 2001 Damelin Merit award – top student of the year 2001

university of pretoria...2020/04/23 · south africa senior lecturer 2018/08 - current monash south...

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