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emailResearch Interests
- Tax policy
- Tax governance
- Tax justice
- Gendered impacts of taxation
- Taxation and Accounting
Prof Jane Ndlovu
Prof Jane Ndlovu is an Associate Professor at the Margo Steele School of Accountancy at the University of the Witwatersrand (WITS) in Johannesburg, South Africa. Prof Ndlovu is also a Chartered Accountant registered with the South African Institute of Chartered Accountants (SAICA). She is a 2024/2025 Visiting Fellow at the Centre for Business Taxation, Saïd Business School at the University of Oxford, through a joint fellowship by the Africa Oxford Initiative (AfOx) Visiting Fellowship programme and the Female Academic Leaders Fellowship (FALF) programme.
Prof Ndlovu’s academic expertise lies in taxation, with a strong commitment to advancing both research and pedagogy in the field. She teaches taxation at undergraduate and postgraduate levels and supervises Honours and Masters students, fostering the next generation of scholars and professionals. Her research primarily focuses on tax policy, governance, VAT, environmental taxation, dividends tax, and tax justice for women, employing qualitative methodologies that examine the systemic dimensions of tax in South Africa. She also contributes to broader debates in accounting, governance, and finance through quantitative research.
Prof Ndlovu serves on the Wits CLM Faculty Research Committee and the South African Accounting Association Central Regional Committee. Through her Oxford fellowship, she aims to enhance her research capacity, strengthen international collaborations, and further contribute to inclusive and impactful scholarship in taxation and financial governance in Africa. During her fellowship at Oxford, Prof Ndlovu in collaboration with Dr Jawad Shah, is advancing an important research project that examines how taxation can be used as an effective tool to address gender inequality. Her work aims to contribute meaningful insights that inform both academic understanding and policy development.
Selected publications
- Ndlovu, J., Sekome, K. and Fourie, O, ‘Decarbonizing Economies: Balancing Growth and Green in South Africa, Mozambique, the United Kingdom and Sweden’ (2025), World Tax Journal, Vol 17 (1), pp. 207 -264, https://doi.org/10.59403/2gv8jb8
- Ndlovu, J. And Poyana, L. S. ‘Cross-Continental Perspectives: Analysing Tax Non-Compliance Regulations In Canberra, Johannesburg And Washington’(2024), Journal of Australian Taxation (26), pp. 21 -53, https://heinonline.org/HOL/LandingPage?handle=hein.journals/jouaustx26&div=6&id=&page=
- Mponwana, K and Ndlovu, J, 'Digital Services Tax: Analytical View of Challenges and Successes in Kenya and the United Kingdom', (2024), 52, Intertax, Issue 4, pp. 294-326, https://doi.org/10.54648/taxi2024034
- Maxongo, V.T and Ndlovu, J, ‘Maximizing Foreign Direct Investment Returns: Unravelling the Complexities and Overcoming Challenges in Dividend Withholding Tax Reclaim Processes’, International Tax Studies (ITAXS). - Amsterdam. - Vol. 6 (2023), no. 10, https://doi.org/10.59403/1yxmq20
- Loffstadt, A., Ndlovu, J and Padia, M., ‘Do South Africa’s e-commerce VAT rules measure up to international trends and OECD guidelines?.’ Journal of Economic and Financial Sciences 16, no. 1 (2023), https://journals.co.za/doi/abs/10.4102/jef.v16i1.815
- Ndlovu, J and Mohale, E. ‘Innovative Approaches for Tackling Tax Evasion in the South African Minibus Taxi Industry: Lessons from Ghana, Zambia, and Zimbabwe.’ Journal of Law, Society and Development 9 (2022), https://journals.co.za/doi/abs/10.25159/2520-9515/12495