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The business tax literacy of Australian small businesses

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Published on 01 Apr 22 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Having a basic understanding of the tax system would seem to be part of the knowledge base required for those wishing to run a small business, as owners are likely to be key decision-makers. However, our understanding of the level of tax literacy for Australian small businesses is scant. This article reports the findings of a survey seeking to measure the tax literacy of Australian small business owners in the largest part of the Australian economy, the service sector. The findings suggest that a majority of the businesses surveyed have a business tax literacy level of poor or low, which brings into question their ability to meet and budget for their tax obligations.

Author profiles

Melissa Belle Isle
Melissa works for Griffith University.
Current at 1 September 2014
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Dr Brett Freudenberg CTA
Brett is a Professor – Taxation at Griffith University. Brett is known for his research expertise in the tax law and policy issues facing private enterprises, as evidenced by his Fulbright Scholarship (2006) and over 80 refereed publications in leading Australian and international journals. In 2020, he was awarded the national ATTA-Hill medal in recognition of outstanding contribution to Australasian tax policy and tax teaching. Brett is passionate about education being a transformative process, and his effectiveness as a teacher has been recognised through five national awards (including the award of two Australian Learning and Teaching Council citations: 2008 & 2011). In 2019 Brett was successful in securing funding from the Federal Government to establish the Griffith Tax Clinic, which sees students under supervision providing free tax assistance to those in need in the community. Prior to commencing with Griffith University, Brett was a senior taxation consultant with KPMG and a solicitor with Corrs Chambers. - Current at 06 July 2022
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Tapan Sarker
Tapan works for Department of International Business & Asian Studies, Griffith Business School, Griffith University.
Current at 1 May 2014
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