Faculty of Economic and Management Sciences
School of Financial Sciences
Department of Taxation
Smulders, SA
BCom(Hons) HDip Tax (Unisa) - Senior Lecturer
Contact Details
Research Interests
Research Output
Contact Details:
Telephone number: 420 4665
Fax number: 086 635 8570
E-mail address: sharon.smulders@up.ac.za
Research Interests:
Taxation
Research Output:
Research articles in refereed specialist journals:
Oberholzer R, Smulders SA: 2006. Is SARS really empowering small business? - Part I. The Accountant, / May, pp 8-12.
Oberholzer R, Smulders SA: 2006. Is SARS really empowering small business? Effectiveness of Section 12E - Part 2. The Accountant, / June, pp 6-9.
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