Dr Zelda van der Walt

Biography: I am a Senior Lecturer in the Accounting Department at the Namibia University of Science and Technology (NUST), where I specialise in Namibian and South African income tax. I am an accomplished scholar with extensive expertise in taxation, accounting education, and behavioural aspects of tax compliance. I recently contributed extensively to the localisation and development of tax curricula, notably the Postgraduate Diploma in Accounting (PGDA). I have also authored and edited several study guides on taxation and accounting for university students, thereby advancing accounting and tax education in Namibia. My research engages deeply with the Namibian Income Tax Act through comparative and behavioural lenses, contributing to a richer understanding of tax compliance behaviour within the Namibian context.My academic qualifications include a Master’s degree in Taxation from the University of Pretoria, where I conducted a comparative analysis of South African and United Kingdom tax policies from a Namibian perspective, and a Doctorate in Taxation from the University of Johannesburg, where I developed a substantive theory explaining factors influencing Namibian employers’ attitudes towards employee taxes. Beyond academia, I have served on the Business Process Re-engineering initiative of the former Receiver of Revenue (now the Namibia Revenue Agency) and has been actively involved in MSME empowerment through tax and accounting advisory work. In addition to my research, I have supervised numerous postgraduate students in the accounting and business management disciplines, with research topics spanning taxation, business management, accounting and behavioural accounting. Through my supervision, I continue to nurture emerging scholars and strengthen the link between academic inquiry and practical business application. Community Engagement My community engagement activities reflect a strong commitment to public service, industry collaboration, and educational outreach. Selected Contributions: • Policy Advisory Work: Served on the NamRA Business Process Re-engineering Committee, which evaluated and recommended improvements to national tax systems. My Master’s research informed the committee’s decisions, particularly regarding the potential introduction of the turnover tax. • Professional Involvement: Active member of the Accounting Education Forum of the Institute of Chartered Accountants of Namibia (ICAN), contributing to policy discussions on curriculum and professional standards. • SME Tax Compliance Awareness: Creating awareness amongst Namibian SMEs about the importance of tax compliance. • Embedding Life Skills in Teaching: While lecturing on Business Accounting, I introduced time management, digital literacy, and self-regulation techniques. These skills were integrated through structured online quizzes and real-time academic feedback using digital platforms. • Contextual Learning: Used real-life case studies from Namibian entrepreneurs, including street vendors, to illustrate accounting concepts. This not only contextualised learning but also inspired students by connecting coursework with local entrepreneurial realities. • Promoting Self-Directed Learning: Encouraged video-based preparation and self-study in Business Accounting to foster independence, critical for success both in academia and in the workplace. • School Outreach: Led departmental school visits to promote the Department's academic programmes and attract prospective students from diverse backgrounds. • Community Fund Initiative: A member of the departmental community engagement fund, which has supported orphanages, senior homes, and other charitable causes, promoting civic responsibility within the department. Research: (2014) Comparative Study on SME Tax Legislation (2024) Doctoral research on the tax behaviour of Namibian MSMEs towards employee taxes (2024) Developing a Directed Graph Analysis Framework for Complex Tax Data (2024) Substantive Theory of Tax Compliance among Namibian Employers Teaching: Accounting, Taxation (Undergraduate), Taxation (Post Graduate)