NRF Women's Month 2026: Neo Molefi-Kau

Every research journey starts with a question. This Women’s Month, the NRF celebrates women driven by curiosity — researchers whose questions, ideas and determination are expanding our understanding of the world around us. From exploring the unknown to deepening our existing knowledge, curiosity remains at the heart of discovery. We thank all participants for sharing their stories with us.

Mrs Neo Molefi-Kau is a Senior Lecturer in the Department of Taxation at the University of South Africa (UNISA) and a Chartered Accountant (South Africa) [CA(SA)]. She is supported by the NRF–FREF Black Academics Advancement Programme. Her field of expertise is tax education, experiential learning, curriculum transformation, and the role of higher education in advancing social justice and community engagement.

How has your affiliation with the NRF impacted your studies/career?

My relationship with the National Research Foundation (NRF) is relatively new but has already had a significant impact on my academic journey. In 2025, I successfully applied for the NRF–FirstRand Empowerment Foundation Black Academics Advancement Programme (BAAP) under the PhD Track and was awarded funding for the 2026 academic year.

As an academic pursuing a PhD while balancing teaching, student support, research, and administrative responsibilities, the BAAP award has been transformative. One of the most valuable aspects of the programme is the provision of teaching relief, which creates dedicated time and space for research. This support has enabled me to focus more intentionally on developing my doctoral study and progressing towards completion.

Beyond the practical support, the award has also served as a vote of confidence in my potential as a researcher. It has strengthened my commitment to contributing to knowledge production in South Africa and to building a sustainable research career. The BAAP programme is designed to accelerate the development of Black academics and support their progression into established researchers, and I am grateful to be part of this important initiative.

As a woman, educator, and emerging researcher, this opportunity has provided both capacity and encouragement to pursue research that seeks to improve student learning while addressing broader societal challenges. It has reaffirmed my belief that research can be a powerful tool for transformation, inclusion, and social impact.

What is your research focus or area of expertise?

My research focuses on how higher education institutions (HEIs) can better prepare taxation students for the realities of professional practice while simultaneously serving communities that may not have access to professional tax assistance.

Many students learn tax theory in the classroom, but they often have limited opportunities to apply that knowledge in real-world situations before entering the workplace. At the same time, many South Africans struggle to understand their tax rights and responsibilities or cannot afford professional tax advice.

My doctoral research explores how a tax clinic model can be used within an Open Distance e-Learning (ODeL) environment to address both challenges. A tax clinic provides students with supervised opportunities to work on real tax-related issues while supporting members of the public who need assistance.

Ultimately, my research seeks to develop a framework that helps online learning institutions create meaningful learning experiences for a broader student population while promoting tax literacy, tax compliance, and access to support for underserved communities. I am particularly interested in how higher education can be used as a tool for transformation, empowerment, and social justice.

Through initiatives such as the UNISA Online Tax Clinic and broader collaborations with the SA Tax Clinics, aimed at improving tax literacy, I hope to contribute to a future where students graduate with both technical competence and practical experience, while communities benefit from greater access to tax-related support and education.

What sparked your curiosity about your field of research, and what continues to keep you curious?

My curiosity was initially sparked by my own experience as a student. While I developed a strong theoretical foundation in taxation and became technically competent, I had limited opportunities to gain practical tax experience during my studies. Experiential learning opportunities in taxation are often limited, and I frequently find myself wondering how my professional journey might have been different had I been exposed to more hands-on learning as part of my curriculum.

That experience stayed with me as I progressed in my career as a Chartered Accountant (SA) and later as an academic. It prompted me to think critically about the gap that can exist between academic learning and professional practice, and how universities can better prepare students for the realities of the workplace.

Today, what continues to keep me curious is my desire to better support students not only to succeed academically, but to thrive in their careers and in life. As a lecturer, I often ask myself how we can create learning experiences that build confidence, professional competence, critical thinking, and a sense of purpose. I am particularly interested in how experiential learning opportunities, such as tax clinics, can help students connect theory to practice while developing the skills and attributes needed to make meaningful contributions to society.

Every interaction with students reminds me that education is about more than knowledge transfer. It is about creating opportunities, unlocking potential, and equipping people with the tools to navigate an increasingly complex world. That ongoing challenge continues to inspire my research and fuels my curiosity every day.

What is one thing you wish more people understood about your field of research?

I wish more people understood that tax education or any field in higher education is not only about delivering content. It is not enough to teach legislation, explain rules, or assess whether students can calculate the correct answer. We also need to understand who our students are, where they come from, and the realities that shape their learning.

Many students enter university carrying responsibilities and challenges that are not always visible in the classroom, including financial pressure, family responsibilities, language barriers, limited access to resources, and a lack of confidence or sense of belonging. If we teach without considering these realities, we risk assuming that all students start from the same place, when we know they do not. At its core, tax education is about preparing ethical, competent professionals who can help individuals and businesses navigate an important part of society. It is also about empowering citizens with knowledge that enables them to make informed decisions and participate meaningfully in the economy.

For me, meaningful education requires both teaching and student support. It means creating learning environments where students feel seen, guided, and able to succeed. This is closely linked to curriculum transformation, because a transformed curriculum should not only ask what we teach, but also how we teach, why we teach it, and whether it speaks to the lived realities of our students and the communities they will one day serve.

In tax education, this means moving beyond technical rules to include ethics, social justice, practical learning, access to justice, and community engagement. When we support students holistically and connect learning to real-world contexts, we help them develop confidence, empathy, professional judgement, and a deeper understanding of how their knowledge can be used to create positive change.

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