Mapping the unmet tax needs of financially vulnerable small business a systems thinking approach Rhiannon Bree Parker, Jack Noone, Ann Kayis-Kumar, Michael Walpole and Eleanor Malbon
By: Bree Parker, Rhiannon
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Contributor(s): Noone, Jack | Kayis Kumar, Ann | Walpole, Michael | Malbon, Eleanor.
Material type: 
ArticleSubject(s): IMPUESTOS | RECAUDACION | DEUDA TRIBUTARIA | EMPRESAS MULTINACIONALES | CONTRIBUYENTES | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 40, n. 4, 2025, p. 465-498Summary: The ongoing cost-of-living crisis, coupled with increased pressure on the Australian Taxation Office to resume debt collection activities, has highlighted significant challenges financially vulnerable small businesses face in navigating Australia`s tax system. Despite their socio-economic importance, little research has explored these businesses` experiences. This exploratory study uses a novel systems thinking methodology with 12 participants (seven financial counsellors and five pro bono tax agents) to map interconnected barriers including tax complexity, inconsistent support from authorities, financial constraints and limited resources. Four evidence-based recommendations are proposed: simplify compliance processes, expand affordable advisory services, improve education, and foster trust between taxpayers and authorities. The findings hold significance for both domestic and international policymakers, tax practitioners and researchers, offering actionable insights to improve outcomes for financially vulnerable small businesses, particularly microbusinesses, while supporting trust and confidence in Australia`s taxation system.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2025/4-2 (Browse shelf) | Available | OP 1867/2025/4-2 |
The ongoing cost-of-living crisis, coupled with increased pressure on the Australian Taxation Office to resume debt collection activities, has highlighted significant challenges financially vulnerable small businesses face in navigating Australia`s tax system. Despite their socio-economic importance, little research has explored these businesses` experiences. This exploratory study uses a novel systems thinking methodology with 12 participants (seven financial counsellors and five pro bono tax agents) to map interconnected barriers including tax complexity, inconsistent support from authorities, financial constraints and limited resources. Four evidence-based recommendations are proposed: simplify compliance processes, expand affordable advisory services, improve education, and foster trust between taxpayers and authorities. The findings hold significance for both domestic and international policymakers, tax practitioners and researchers, offering actionable insights to improve outcomes for financially vulnerable small businesses, particularly microbusinesses, while supporting trust and confidence in Australia`s taxation system.
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