Department of Taxation

Prof Bernadene de Clercq

College of Accounting Sciences
School of Accountancy
Department: Taxation
Professor
Tel: 012 429 3720
E-mail: Dclerb@unisa.ac.za

Expertise

  • Financial Wellness
  • Household finances
  • Personal finance expert
  • Tax education

Qualifications

  • DCompt Accounting Sciences (UNISA – 2014) 
  • ILPA – LIFE (UFS – 1997) 
  • MCom Taxation (UP – 1996) 
  • CTA (UP – 1992) 
  • BCom (Hons) (UP – 1992) 
  • BCom Accounting (UP – 1991) 

NRF Rating

C2

Currently teaching

  • M&D Supervision

Fields of academic interests

  • Personal finance 
  • Financial and tax literacy 
  • Taxpayer education 
  • Economic and financial well-being 

Field of Specialisation

  • Personal finance 
  • Financial and tax literacy 
  • Taxpayer education 
  • Economic and financial well-being 

Books

Book chapters:

  • Granger J, De Clercq B. & Lymer A. 2023. Tapping taxes: Digital disruption and revenue administration responses. In New business models for tax administration in the digital economy for Asia and the Pacific. 
  • De Clercq B, Lymer A & Axelson C. 2019. An analysis of the tax simplification initiatives for pension provision in the United Kingdom and South Africa. Tax simplification from an African perspective. PULP: Pretoria.
  • De Clercq, Schoeman-Malan & Van der Spuy. Deceased Estates. LexisNexis. Several editions.  
  • Abrie, De Clercq, Graham & Evans. Insolvent Estates. LexisNexis. Several editions.  
  • De Clercq B, Evans RG, Abrie W & Graham CR. Insolvent Estates, 6th - 8th edition. ProPlus. (2011)
  • De Clercq B, Evans RG, Abrie W. & Graham CR. Insolvente Boedels 6de – 8ste uitgawe. ProPlus. (2011)
  • Abrie W, De Clercq B, Graham CR, Schoeman-Malan MC & Van der Spuy PdeW. Deceased Estates 6th - 12th edition. ProPlus. (2020)*
  • Abrie W, De Clercq B, Graham CR, Schoeman-Malan MC & Van der Spuy PdeW. Bestorwe Boedels 6de - 10de uitgawe. ProPlus. (2014)
  • Beautement V, Smith L, De Clercq B & Venter JMP. Economics – Grade 11. Oxford. (2006 & 2007)
  • Venter J, McGee A, De Clercq B. & Collins J. Accountancy – Grade 12. Oxford. (2007)
  • Stiglingh M, Venter JMP & Hamel EH A Student’s Approach to Income Tax: Business Activities. Durban: LexisNexis Butterworths. (2004 – 2007)
  • Venter JMP, Hamel EH & Stiglingh M. A Student’s Approach to Income Tax: Natural Persons. Durban: LexisNexis Butterworths. (2004 – 2007)
  • Hamel EH, Stiglingh M & Venter JMP. ‘n Studentebenadering tot Inkomstebelasting: Natuurlike persone. Durban: LexisNexis Butterworths. (2004 – 2007)
  • Hamel EH, Stiglingh M & Venter JMP. ‘n Studentebenadering tot Inkomstebelasting: Besigheidsaktiwiteite. Durban: LexisNexis Butterworths. (2004 – 2007).

 

Journal articles

De Clercq, B and Aprea C. 2023.Towards a conceptual framework for tax literacy: a scoping review. eJournal of Tax Research, 21(1), pp 122-147 

Gani, S and De Clercq B. 2023.Conceptual framework depicting the interrelationship between a country’s welfare regime and health system. Global Journal of Economics and Business (GJEB), 13(1), pp. 71 – 83 

De Clercq, B. 2023. Tax literacy: What does it mean? Meditari Accountancy Research, 31(3), pp. 501-523 

Terblanche EAJ & De Clercq B. 2021. A critical thinking competency framework for accounting students. Accounting Education, 30(4), pp. 325 - 354 

Malan S, De Clercq, B & Meiring J. 2020. Personal conversion factors influencing debt uptake amongst young households in South Africa. Journal of Economic and Financial Sciences. Volume 13 Issue 1 

Terblanche EAJ & De Clercq B. 2020 [2019 online early release]. Factors to consider for effective critical thinking development in auditing students. South African Journal of Accounting Research. Volume 34 Number 2. 

De Clercq B. 2019. A comparative analysis of the OECD/INFE financial knowledge assessment using the Rasch model. Empirical Research in Vocational Education and Training. Vol 11 Number 8. 

De Clercq B. 2019. The ‘Uberisation’ of e-Filing in South Africa. eJournal of Taxation Research. Volume 16 Number 3. (A-rated on ABDC-list) 

Van Aardt CJ, De Clercq B & Meiring J. 2019. The stochastic determinants of happiness in South Africa: A micro-economic modelling approach. Journal of Economic and Financial Sciences. Volume 12 Number 1. 

Scheepers D & De Clercq B. 2016. Disaggregated South African Household Net Wealth: A Mixed Method Approach. Journal of Economic and Financial Sciences. Volume 12 Issue 1. 

De Clercq B, Van Tonder JA, & Van Aardt CJ. 2015. Consumer financial vulnerability: identifying transmission linkages which could give rise to higher levels of consumer financial vulnerability. Southern African Business Review. Volume 19 Number 1.  

Kriel A, Randall S, Coast E & De Clercq B. 2014. From design to practice: how can large-scale household surveys better represent the complexities of the social units under investigation? African Population Studies, Volume 28 Issue 3.  

De Clercq B, Venter JMP & Van Aardt CJ. 2012. An analysis of the inter-relationship between savings product usage and satisfaction using a servqual framework. Southern African Business Review, Volume 16 Number 2.  

De Hart KL, Doussy E, Swanepoel A, Van Dyk M, De Clercq B & Venter JMP. 2011. Increasing throughput: factors affecting the academic performance of entry-level undergraduate taxation students at an ODL institution in South Africa. Progressio: South African journal for open and distance learning practice. Volume 33 Issue 1.  

De Clercq B. 2009. Do our children know about money: an exploratory study. Meditari, Volume 17 Number 1. 

De Clercq B. & Venter J.M.P. 2009. Factors influencing a prospective chartered accountant’s level of financial literacy: an exploratory study.  Meditari, Volume 17 Number 2. 

De Clercq B. & Venter J.M.P. 2007. A three-sector comparative study of the impact of taxation on small and medium enterprises. Meditari, Volume 17 Number 1. 

Venter J.M.P. & De Clercq B. 2007. Tax compliance burden for Small, Medium and Micro establishments in the Business Services Industry. South African Journal of Economic & Management Sciences. Volume 10 Number 1. 

Paper presentations

  • Ndlovu M, Schutte D & De Clercq B.  Towards the development of a tax compliance framework for micro-enterprises in South Africa. International Conference of Accounting and Business (ICAB) 2021. Online, 29-30 June, 2021.
  • Terblanche EAJ & De Clercq B. 2020. Developing critical thinking in auditing students: Perspectives of educators from distance education and traditional education environments. Meditari Accountancy Research Journal and SAAA Teaching and Learning Conference. Online, 2 October 2020. ISBN: 978-0-620-90856-6.
  • Terblanche EAJ & De Clercq B. 2020. Developing auditing students’ critical thinking through a simulation. Meditari Accountancy Research Journal and SAAA Teaching and Learning Conference. Online, 2 October 2020. [Second Best Paper Award Winner: SAAA Track 1 Teaching and Learning] ISBN: 978-0-620-90856-6.
  • De Clercq B, Aprea, C & Vonhof C. 2021. Tax literacy: A literature review. Tax Research Network 30th Conference. E-conference hosted by Aston University. 8 – 10 September 2021.
  • De Clercq B. 2020. Tax literacy: How do we achieve it? Tax Research Network 29th Conference. E-conference hosted by Cambridge University. 7 – 9 September 2020.
  • De Clercq B & Aprea A. 2019. Tax and financial education: Concepts, measurement and goals. Building financially capable communities: Our pathways to success. Alliance of Financial Capability Academics (AFCA)’s Inaugural conference. Auckland, New Zealand. 28-30 November 2019.
  • Granger J, De Clercq B & Lymer A. 2019. Tapping Taxes. Taxation: Changing pathways for Africa. SAICA conference. Pretoria, South Africa. 8-10 October 2019.
  • Terblanche EAJ & De Clercq B. 2019. Factors to Consider for Effective Critical Thinking Development in Auditing Students. South African Accounting Association (SAAA) and the International Association for Accounting Education and Research (IAAER) biennial conference in Johannesburg, South Africa conference proceedings. 26-28 June 2019.
  • De Clercq B. 2019. Choosing to change? Behaviour change and financial education: Is it possible and if so, how?  OECD-South Africa Global Symposium: Financial education of the Future Cape Town 23-24 May 2019
  • De Clercq B. 2018. The ‘Uberisation’ of e-Filing in South Africa. 13th International Conference on Tax Administration. Sydney Australia 5-6 April 2018
  • De Clercq B, Lymer A & Axelson C. 2018. Pension tax simplification: Comparing the UK and South African approaches. Tax Simplification: An African Perspective. Rosebank: 9-11 October 2018.
  • Scheepers D & De Clercq B. 2016. Distributional household balance sheets. Value 2016 : The 6th Biennial Value 2016 Conference. Zebula Resort, Northwest Province.
  • Terblanche EAJ & De Clercq B. 2015. Measuring accessibility of accountancy programmes at public higher education institutions in South Africa. South African Accounting Association (SAAA) and the International Association for Accounting Education and Research (IAAER) biennial conference in East London, South Africa conference proceedings. ISBN number 9780620667142. June 2015
  • De Clercq B, Van Tonder JA & Van Aardt CJ. 2012. Unpacking the transmission path of consumer financial vulnerability. The Personal Finance and Taxation Conference, Pretoria.
  • Van Tonder JA, De Clercq B, Van Aardt CJ & Venter JMP. 2012. The impact of international economic developments on South African Household Wealth: Determining the transmission path from global growth to South African Household Wealth. The Personal Finance and Taxation Conference, Pretoria.
  • De Clercq B, Van Aardt CJ & Venter JMP. 2008. Analysing the consumer market microstructure in South Africa by means of a consumer financial vulnerability survey: Uncovering the predictors of financial vulnerability. 3rd International Accounting Conference, Greece.

Professional positions, fellowships & awards

  • Chartered Accountant (SA) 
  • Certified Financial Planner® 

International research networks 

  • Member of the G53 Financial Literacy and Personal Finance Research Network (G53 Network).  
  • Member of the OECD/INFE Research Group focusing on financial education worldwide (2018 – 2024).  
  • Research Fellow at the Centre for Household Assets and Savings Management (CHASM), University of Birmingham.  
  • Associate Member at the Centre for Personal Financial Wellbeing, Aston University.  

Policy and related working groups 

  • Member of the Paying Taxes Technical Working Group. The WG informed South Africa’s submission to the World Bank’s Ease of Doing Business initiative, which was managed by Investsa 
  • Member of the National Consumer Financial Education Committee (NCFEC): 
  • Working Group: Embedding financial education in the formal education 
  • Working Group: Financial Education’s Competency Framework 
  • Working Group: National Strategy  

 

Keynote address 

Financial education interventions for retirement planning: Are we doing it right? Keynote address at the Mannheim Institute for Financial Education, Germany on 20 November 2023 at ZEW, Mannheim. 

Contributor to World Bank Report 

Sulla, V. & Zikhali, P. 2018. Overcoming Poverty and Ineqaulity in South Africa: An Assessment of Drivers, Constraints and Opportunities. Washington, DC: World Bank Group. https://documents.worldbank.org/en/publication/documents-reports/documentdetail/530481521735906534/overcoming-poverty-and-inequality-in-south-africa-an-assessment-of-drivers-constraints-and-opportunities 

Projects

  • Motheo Financial Dialogues Community Engagement project
  • Momentum/Unisa Household Financial Wellness Index