Dr Kerry de Hart

Qualifications

• PhD Accounting Sciences (Taxation)

Fields of academic interests

• Open Educational Resources
• Open and distance e-Learning
• Educational technology
• Financial literacy

Field of Specialisation

• Open educational resources

Books

Book chapters:

• A Students Approach to Taxation in South Africa. 2021 edition. Volume editor.
• Taxation of Individuals Simplified. 2008 edition – 2021 edition (annual publication) (managing author)
• Belasting van Individue vereenvoudig – 2009 uitgawe – 2013 uitgawe (jaarliks)
• A Student’s Approach to Income tax: Natural persons. 2009 edition – 2021 edition (annual publication)
• A Student’s Approach to Income tax: Business Activities. 2009 edition
• ‘n Studente benadering tot inkomste-belasting: Natuurlike persone. 2009 uitgawe – 2018 uitgawe (jaarliks)
•  ‘n Studente benadering tot inkomstebelasting: Besigheidsinkomste 2009 uitgawe
• Financing for farmers - 2005 chapter 11: Tax planning for farm businesses

Journal articles

• MSI Wentzel & KL de Hart. 2020.The use of podcasts and videocasts by tertiary accounting students in distance education. South African Journal of Higher Education. Volume 34, Number 1, April 2020.

• W.R. Uys, K.L. de Hart, J. Wilcocks & J.M.P. Venter. 2015. Crossing the Rubicon: When the use of a realisation company becomes a viable tax planning tool. South African Business Review. Special edition: Tax Stories. 2015. Vol 19.

• K de Hart, Y Chetty & E Archer. 2015. Uptake of OER by Staff in Distance Education in South Africa.  The International Review of Research in Open and Distance Learning. April 2015.
• MSI Wentzel & KL de Hart . 2015. Incentives for the manufacturing sector: What South Africa can learn from Malaysia and Singapore. Journal of Economic and Financial Sciences (JEF): April 2015 Volume 8(1).

• K.L. de Hart & J.M.P. Venter. 2013. Comparison of urban and rural dropout rates of distance students.  Perspectives in Education: Volume 31, Number 1, March 2013.

• K. de Hart,  E. Doussy, A. Swanepoel, M. van Dyk, B. de Clercq and J. Venter. 2011 Increasing throughput: factors affecting the academic performance of entry-level undergraduate taxation students at an open and distance learning institution in South Africa.  Progressio: South African journal for open and distance learning practice 2011 Volume 33(1) at pages 171 - 188.

Paper presentations

• Key note:  OER in Higher Education: The UNISA journey.  VetEd symposium University of Pretoria.  30 May 2014.
• An overview of the strategic OER positioning of the only dedicated ODL university in Southern Africa.  Unisa, Teaching and Learning Seminar, April 2013.
• Unisa and Open Education Practices, School of Social Sciences Management, May 2013.
• Unisa and Open Education Practices, Department of Early Childhood development, June 2013.

Projects

Reports

• The status of Tax Management and Administrative Skills of SME Manufacturers: Gauteng 2005.  Report 1

• 2014 Baseline Study on Open Educational Resources (OER). Research Report.  Y. Chetty, E. Archer and KL de Hart.

Other

Other publications, reports and contribitions:

• Salaried Taxpayers: Simplified or Stumped.  The Accountant.  June 2003. KL de Hart
• Assessment supports 11 000 FAIS registration.  South African Insurance Times and Investments. Volume 17 Ed 4 August/September 2004.  JMP Venter, B de Clercq, KL de Hart.
• Section 6quat – new provisions.  Accountancy SA, January 2004.  KL  de Hart.
• Tax relief for small business corporations. Tax Talk, issue 3, 2006. KL de Hart.
• New Tax Break for small service sector businesses.  Blue Chip Vol 19 April 2006.  KL de Hart.
• Medical aid Tax: Heavy in pocket and light on heart.  Accounting SA. May 2006. KL de Hart.
• Time is running out for Recreational clubs exempt tax status. Tax Talk, issue 14, January/February 2009.  M Ungerer & KL de
• Hart.