Doctor Elfriede Sangkuhl

Lecturer, School of Law

PhD, LLB(Hons) UWS, BComFinSy UNSW     Contact details

elfriedesangkuhl

Career Profile

Dr Elfriede Sangkuhl is a lecturer with the School of Law. She has completed her PhD: "Rethinking the taxation of Corporations". She coordinates and teaches Revenue Law. 
Prior to commencing law studies in 1999, Dr Sangkuhl was a chartered accountant, specialising as an auditor and corporate advisor for local and international corporations. 

Awards and Recognition

  • 2011 - Graduate certificate in Higher Learning & Teaching (Deakin)
  • 2008 - PhD (UWS)
  • 2003 - Bachelor of Laws degree  with Honours Class 1 (UWS)
  • 2004 - Scholarship from  Commonwealth and UWS to undertake PhD
  • Admitted as a member of the  Institute of Chartered Accountants in Australia 1980 - 2005
  • 1976 - Bachelor of Commerce (UNSW)

Interests

Learning and Teaching Interests

Dr Sangkuhl was prompted to pursue studies in law by an increasing concern with issues of justice and equity. Her last professional assignment as a corporate advisor was for a German government agency established as a result of the reunification of Germany. She worked to assist business enterprises, formerly owned by the East German state, establish themselves as viable businesses in an open economy.

Research Interests

Equity in taxation; taxation policy; the taxing of corporations.

Dr Sangkuhl is co-editor of the UWS Law Review for 2011.

Dr Sangkuhl serves as Chair on non-academic misconduct hearings for the University.

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Publications

Refereed:

  • An inequitable, complex and inefficient taxation system Alternative Law Journal, October 2003
  • Not Another Tax  Journal of the Australasian Tax Teachers' Association, 2005, Vol 1 No. 2
  • Rethinking Limited Liability, University of Western Sydney Law Review, Vol 11, 2007
  • E Learning - Are 'Old' Communication and Listening Skills Being Devalued in the Pursuit of E Learning?, Journal of the Australasian Law Teachers Association, 2008, vol 1.
  • The Taxation Treatment of Long-Tail Liabilities, Journal of Australasian Law Teacher's Association, 2009, Vol 2, issue 1 & 2.

  • The Use of Student Feedback on Teaching to Evaluate Academics’ Teaching in Higher Education in Australia The International Journal of Learning, 2012, Volume 18, Issue 5, pp95 to 108Conferences

Conference Papers

  • Academic Feminism - sidelined in the equality debate? F-Law Conference, June 2003
  • Let's NAB the Tobin Tax Australian Tax Teachers' Association Conference, January 2004
  • The Lie of Limited Liability College of Business and Law Symposium, November 2007
  • E Learning - are 'old' communication and listening skills being devalued in pursuit of E Learning? Australasian Law Teachers' Association, 63rd Annual Conference, July 2008
  • The Taxation Treatment of Long-Tail Liabilities, Australasian Law Teachers' Association, 64th Annual Conference, July 2009.
  • The Formula Apportionment of Transnational Corporation Profits, Australian Tax Teachers' Association Conference, January 2010.
  • Imposing effective taxation on transnational corporations: Challenges to national sovereignty, Australasian Law Teachers' Association Conference 65th Annual Conference, July, 2010
  • The use of student feedback to evaluate teaching in higher education at the University of Western Sydney, Australasian Law Teachers' Association Conference, 66th Annual Conference, July 2011
  • As the need to impose global taxes becomes more pressing so does the need to re-examine the sovereign power to impose taxation, Athens Institute of Education and Research, 8th Annual International Conference on Law, July 2011, Athens, Greece.
  • The use of student feedback on teaching to evaluate academics' teaching in higher Education in Australia, The International Conference on Learning, July 2011, University of Mauritius.

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