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About me

Kumari joined Westminster Business School in 2015. As course leader for MSc Finance and Accounting she is very passionate for her students and strive to enhance student experience. She begins her academic as a senior lecturer at the University of Mauritius over two decades ago, where she obtained both her Bachelor’s degree in Accounting. She completed her Master in Fiscal studies from the university of Bath and PhD in Taxation under split site mode (supervisor at the University of Bath). She is a fellow member of the Chartered and Certified Accountant (FCCA).

Teaching

Kumari holds extensive experience in higher education teaching as module leader and course leader. She is currently module leader for 'Corporate financial accounting' (UG), 'Taxation principles and practice' (PG). 

She now teaches a wide range of accounting related modules such as corporate financial accounting, corporate governance, and ethics, but her specialty is taxation. 

Research

Her research interest ranges from indirect taxation (Value Added tax) to direct taxation (individual income tax). 

Some of her publications are:

“The compliance cost of Value Added tax (VAT): The case of the Republic of Mauritius” ejournal of Tax Research, Nov 2014

'Effects of new tax regime on individual income tax’ Bulletin of International Taxation,  published July 2010

“Compliance costs of Value Added Tax in Hotel Industry in the Republic of Mauritius”, University of Mauritius Research Journal, July 2001

“ Correlation between performance of Accounting at ‘O’ level and ‘A’, Delhi Business Review, Jan 2001

Funded Research

April 2008, externally funded research by the Mauritius Research Council entitled “The impact of the tax reform on the individual Income Tax system in Mauritius”.

August 2005, University internally funded research entitled: “Resistance to change, benefits and risks in the use of the Internet and e-learning: A study of academics’ and students’ experiences at the University of Mauritius”

International Conference Attendance

June 2011, Paper presentation at EIASM Workshop on the Current Research in Taxation, Germany, entitled “An Assessment of the Mauritian Tax Strategy using Corporate Tax and Tariff as Fiscal Tools to enhance FDI

October 2008, Joint Paper presentation with Associate Professor A. Ramgutty-Wong, at the 8th International Academic Seminar for Universities, Beijing Technology and Business University, entitled ‘Online Learning at the University of Mauritius: A review of academics’ experiences and perceptions’

June 2005, Paper presentation at an European Applied Business Research (EABR) Conference, Athens, Greece entitled: “ A critical analysis of the Current Payment System of Income Tax in the Republic of Mauritius”

June 2004, Paper Presentation at an European Applied Business Research (EABR) Conference, Edinburgh, UK entitled: “ The Route to Value Added Tax (VAT) in the Republic of Mauritius: Transition period from Sales Tax to VAT”