| 000 | 02191nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c152256 _d152256 |
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| 003 | ES-MaIEF | ||
| 005 | 20260518112344.0 | ||
| 007 | ta | ||
| 008 | 260514t2025 at ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_973672 _aBree Parker, Rhiannon |
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| 245 |
_aMapping the unmet tax needs of financially vulnerable small business _ba systems thinking approach _c Rhiannon Bree Parker, Jack Noone, Ann Kayis-Kumar, Michael Walpole and Eleanor Malbon |
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| 520 | _aThe 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. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948197 _aRECAUDACION |
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| 650 | 4 |
_942651 _aDEUDA TRIBUTARIA |
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| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
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| 650 | 4 |
_941169 _aCONTRIBUYENTES |
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| 650 | 4 |
_932206 _aAUSTRALIA |
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| 700 |
_973673 _aNoone, Jack |
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| 700 | 1 |
_963917 _aKayis Kumar, Ann |
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| 700 |
_91402 _aWalpole, Michael |
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| 700 |
_973674 _aMalbon, Eleanor |
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| 773 | 0 |
_9175621 _oOP 1867/2025/4 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 40, n. 4, 2025, p. 465-498 |
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| 942 | _cART | ||