Top of the Grade: Factors that could influence small business literacy

Article

Belle Isle, Melissa, Freudenberg, Brett and Sarker, Tapan. 2022. "Top of the Grade: Factors that could influence small business literacy." Journal of Australian Taxation. 24 (1), pp. 5-34.
Article Title

Top of the Grade: Factors that could influence small business literacy

ERA Journal ID40220
Article CategoryArticle
AuthorsBelle Isle, Melissa, Freudenberg, Brett and Sarker, Tapan
Journal TitleJournal of Australian Taxation
Journal Citation24 (1), pp. 5-34
Number of Pages30
Year2022
Place of PublicationAustralia
ISSN1440-0405
Web Address (URL)https://www.jausttax.com.au/volume-24-issue-1
Abstract

Small business owners (SBOs) need a level of tax, computer accounting software, and financial statement literacy to effectively manage their cash flow, which could influence business performance. Research was conducted with small business experts to provide a greater understanding of what aids or hinders the development of these literacies for SBOs. The findings suggest that improvement could be hindered by lack of time, money, basic financial education, the complexity of the tax system, and the SBOs individual anxiety. With this understanding, recommendations can be made as to how these important literacies may be improved.

KeywordsSmall business; literacy; taxation; experts; financial statements; computer accounting software
ANZSRC Field of Research 2020350205. Household finance and financial literacy
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Byline AffiliationsGriffith University
University of Southern Queensland
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Sharma, Gagan Deep, Sarker, Tapan, Rao, Amar, Talan, Gaurav and Jain, Mansi. 2022. "Revisiting conventional and green finance spillover in post-COVID world: Evidence from robust econometric models." Global Finance Journal. 51, pp. 1-22. https://doi.org/10.1016/j.gfj.2021.100691
Neuroentrepreneurship: an integrative review and research agenda
Sharma, Gagan Deep, Paul, Justin, Srivastava, Mrinalini, Yadav, Anshita, Mendy, John, Sarker, Tapan and Bansal, Sanchita. 2021. "Neuroentrepreneurship: an integrative review and research agenda." Entrepreneurship and Regional Development. 33 (9-10), pp. 863-893. https://doi.org/10.1080/08985626.2021.1966106
Conditional acceptance of digitized business model innovation at the BoP: A stakeholder analysis of eKutir in India
Sengupta, Tuhin, Narayanamurthy, Gopalakrishnan, Hota, Pradeep Kumar, Sarker, Tapan and Dey, Subhendu. 2021. "Conditional acceptance of digitized business model innovation at the BoP: A stakeholder analysis of eKutir in India." Technological Forecasting and Social Change. 170, pp. 1-12. https://doi.org/10.1016/j.techfore.2021.120857
Renewable energy generation from livestock waste for a sustainable circular economy in Bangladesh
Islam, K. M. Nazmul, Sarker, Tapan, Taghizadeh-Hesary, Farhad, Atri, Anashuwa Chowdhury and Alam, Mohammad Shafiul. 2021. "Renewable energy generation from livestock waste for a sustainable circular economy in Bangladesh." Renewable and Sustainable Energy Reviews. 139, pp. 1-13. https://doi.org/10.1016/j.rser.2020.110695
Spillovers of the COVID-19 Pandemic: Impact on Global Economic Activity, the Stock Market, and the Energy Sector
Hasan, Md. Bokhtiar, Mahi, Masnun, Sarker, Tapan and Amin, Md. Ruhul. 2021. "Spillovers of the COVID-19 Pandemic: Impact on Global Economic Activity, the Stock Market, and the Energy Sector." Journal of Risk and Financial Management. 14 (5), pp. 1-18. https://doi.org/10.3390/jrfm14050200
Promoting energy efficiency financing within the G20: the role of fiscal instruments
Sarker, Tapan, Taghizadeh-Hesary, Farhad and Yoshino, Naoyuki. 2021. Promoting energy efficiency financing within the G20: the role of fiscal instruments. Germany. Global Solutions Initiative Foundation.
Sustainable Coastal and Maritime Tourism: A Potential Blue Economy Avenue for Bangladesh
Islam, Md Wasiul and Sarker, Tapan. 2021. Sustainable Coastal and Maritime Tourism: A Potential Blue Economy Avenue for Bangladesh. Japan. Asian Development Bank Institute.
Demographic Dividend, Digital Innovation, and Economic Growth: Bangladesh Experience
Zaman, Kazi Arif Uz and Sarker, Tapan. 2021. Demographic Dividend, Digital Innovation, and Economic Growth: Bangladesh Experience. Japan. Asian Development Bank Institute.
Supporting SMEs in Sustainable Strategy Development Post-Covid-19: Challenges and Policy Agenda for the G20
Barbagila, Martina, Buttice, Vincenzo, Giudici, Giancarlo, Mendy, John, Sarker, Tapan, Sharma, Gagan D., Thomas, Asha and Zutshi, Ambika. 2021. Supporting SMEs in Sustainable Strategy Development Post-Covid-19: Challenges and Policy Agenda for the G20. Germany. Global Solutions Initiative Foundation.
Building the business case for climate change adaptation: Lessons from Coastal Australia
Hales, Rob, Banhalmi-Zakar, Zsuzsa, Sarker, Tapan, Lo, Alex, Chai, Andreas, Whittlesea, Emma, Fleming, Chris, Kelly, Katrina and Bun, Mara. 2016. Building the business case for climate change adaptation: Lessons from Coastal Australia. Australia. National Climate Change Adaptation Research Facility.
A general equilibrium assessment of climate change–induced loss of agricultural productivity in Nepal
Chalise, Sudarshan, Naranpanawa, Athula, Bandara, Jayatilleke S. and Sarker, Tapan. 2017. "A general equilibrium assessment of climate change–induced loss of agricultural productivity in Nepal." Economic Modelling. 62, pp. 43-50. https://doi.org/10.1016/j.econmod.2017.01.014
Factors Influencing the Green Bond Market Expansion: Evidence from a Multi-Dimensional Analysis
Tu, Chuc Anh, Sarker, Tapan and Rasoulinezhad, Ehsan. 2020. "Factors Influencing the Green Bond Market Expansion: Evidence from a Multi-Dimensional Analysis." Journal of Risk and Financial Management. 13 (6), pp. 1-14. https://doi.org/10.3390/jrfm13060126
Sustainable development and finance post-pandemic – future directions and challenges
Cadman, Timothy and Sarker, Tapan. 2022. "Sustainable development and finance post-pandemic – future directions and challenges." De Gruyter Handbook of Sustainable Development and Finance. Germany. Walter de Gruyter. pp. 653-665
The role of fiscal instruments in encouraging the private sector and smallholders to reduce emissions from deforestation and forest degradation: Evidence from Indonesia
Cadman, Tim, Sarker, Tapan, Muttaqin, Zahrul, Nurfatriani, Firti and Maraseni, Tek. 2019. "The role of fiscal instruments in encouraging the private sector and smallholders to reduce emissions from deforestation and forest degradation: Evidence from Indonesia." Forest Policy and Economics. 108, pp. 1-10. https://doi.org/10.1016/j.forpol.2019.04.017
Tax literacy of Australian small businesses
Freudenberg, Brett, Chardon, Toni, Brimble, Mark and Belle Isle, Melissa. 2017. "Tax literacy of Australian small businesses." Journal of Australian Taxation. 18 (2), pp. 21-61.
Comparative evaluation of zero deforestation governance
Cadman, Tim, Maraseni, Tek, Sarker, Tapan and Ma, Hwan Ok. 2017. "Comparative evaluation of zero deforestation governance." EFTRN News. 58, pp. 161-168.
Tax and superannuation literacy: Australian and New Zealand perspectives [Part 2]
Chardon, Toni, Brimble, Mark and Freudenberg, Brett. 2017. "Tax and superannuation literacy: Australian and New Zealand perspectives [Part 2]." Taxation Today.
Tax and superannuation literacy: Australian and New Zealand perspectives [Part 1]
Chardon, Toni, Brimble, Mark and Freudenberg, Brett. 2017. "Tax and superannuation literacy: Australian and New Zealand perspectives [Part 1]." Taxation Today.
Are Australians under or over confident when it comes to tax literacy, and why does it matter?
Chardon, Toni, Freudenberg, Brett and Brimble, Mark. 2016. "Are Australians under or over confident when it comes to tax literacy, and why does it matter?" eJournal of Tax Research. 14 (3), pp. 650-682.
Tax and superannuation literacy: Australian and New Zealand perspectives
Chardon, Toni, Brimble, Mark and Freudenberg, Brett. 2016. "Tax and superannuation literacy: Australian and New Zealand perspectives." New Zealand Journal of Taxation Law and Policy. 22, pp. 327-345.
Tax literacy in Australia: not knowing your deduction from your offset
Chardon, Toni, Freudenberg, Brett and Brimble, Mark. 2016. "Tax literacy in Australia: not knowing your deduction from your offset." Australian Tax Forum: a journal of taxation policy, law and reform. 31 (2), pp. 321-362.
The Political economy of sustainable development: policy instruments and market mechanisms
Cadman, Tim, Eastwood, Lauren, Lopez-Casero Michaelis, Federico, Maraseni, Tek, Pittock, Jamie and Sarker, Tapan. 2015. The Political economy of sustainable development: policy instruments and market mechanisms. Cheltenham, Northampton,United Kingdom. Edward Elgar Publishing.
Resource constraints and Asia’s growth: regional cooperation for enhancing energy security
Hossain, Shanawez and Sarker, Tapan. 2013. "Resource constraints and Asia’s growth: regional cooperation for enhancing energy security." Hossain, Moazzem, Sarker, Tapan and McIntosh, Malcolm (ed.) The Asian Century, Sustainable Growth and Climate Change: Responsible Futures Matter. 9781781005743. Edward Elgar Publishing. pp. 54-81