Tax Compliance Supporting Cash Flow Management for Australian Small Businesses

Article

Belle Isle, Melissa, Freudenberg, Brett and Sarker, Tapan. 2023. "Tax Compliance Supporting Cash Flow Management for Australian Small Businesses." New Zealand Journal of Taxation Law and Policy. 29, pp. 202-233.
Article Title

Tax Compliance Supporting Cash Flow Management for Australian Small Businesses

ERA Journal ID35561
Article CategoryArticle
AuthorsBelle Isle, Melissa, Freudenberg, Brett and Sarker, Tapan
Journal TitleNew Zealand Journal of Taxation Law and Policy
Journal Citation29, pp. 202-233
Number of Pages32
Year2023
PublisherThomson Reuters New Zealand Ltd.
Place of PublicationNew Zealand
ISSN1322-4417
Web Address (URL)https://store.thomsonreuters.co.nz/new-zealand-journal-of-taxation-law-and-policy/productdetail/121315
Abstract

Small businesses are recognised as a major contributor to economies, and it is important to understand what can support their continued success. Viability of small business has been
associated with the successful management of cash flow. This article reports the findings of a survey as to whether Australian small businesses in the service sector consider that their tax compliance activities support their business cash flow management. Findings suggest that compliance with business tax systems has advantages for cash flow management and that small business owners realise a greater benefit from taxes that have more regular compliance activities. However, it does not appear that literacy in relation business tax,
financial statements and computerised accounting software is necessarily related to the cash flow management practices considered. These findings might be insightful to other
jurisdictions in terms of how they might design their tax system to assist small business
better manage their cash flow.

KeywordsTax compliance, Small Business, Australia
ANZSRC Field of Research 2020350205. Household finance and financial literacy
Public Notes

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Byline AffiliationsGriffith University
University of Southern Queensland
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Belle Isle, Melissa, Freudenberg, Brett and Sarker, Tapan. 2018. "Is the literacy of small business owners important for cash flow management?: The experts’ perspective." Journal of the Australasian Tax Teachers Association. 13 (1), pp. 31-67.
Predicting intention to recycle on the basis of the theory of planned behaviour
Arli, Denni, Badejo, Abi, Carlini, Joan, France, Cassandra, Jebarajakirthy, Charles, Knox, Kathy, Pentecost, Robin, Perkins, Helen, Thaichon, Park, Sarker, Tapan and Wright, Owen. 2019. "Predicting intention to recycle on the basis of the theory of planned behaviour." International Journal of Nonprofit and Voluntary Sector Marketing. 25 (2), pp. 1-14. https://doi.org/10.1002/nvsm.1653
Investigating solutions for the development of a green bond market: Evidence from analytic hierarchy process
Tu, Chuc Anh, Rasoulinezhad, Ehsan and Sarker, Tapan. 2020. "Investigating solutions for the development of a green bond market: Evidence from analytic hierarchy process." Finance Research Letters. 34, pp. 1-5. https://doi.org/10.1016/j.frl.2020.101457
Role of energy finance in geothermal power development in Japan
Taghizadeh-Hesary, Farhad, Mortha, Aline, Farabi-Asl, Hadi, Sarker, Tapan, Chapman, Andrew, Shigetomi, Yosuke and Fraser, Timothy. 2020. "Role of energy finance in geothermal power development in Japan." International Review of Economics and Finance. 70, pp. 398-412. https://doi.org/10.1016/j.iref.2020.06.011
The business tax literacy of Australian small businesses
Belle Isle, Melissa, Freudenberg, Brett and Sarker, Tapan. 2022. "The business tax literacy of Australian small businesses." Australian Tax Forum: a journal of taxation policy, law and reform. 37 (1), pp. 65-103.
Role of the Land-Based Private Sector in Low-Emission Development: An Indonesian Case
Alviya, Iis, Sarker, Tapan, Sarvaiya, Harsha and Iftekhar, Md Sayed. 2021. "Role of the Land-Based Private Sector in Low-Emission Development: An Indonesian Case." Sustainability. 13 (24), pp. 1-22. https://doi.org/10.3390/su132413811
Quality infrastructure and natural disaster resiliency: A panel analysis of Asia and the Pacific
Taghizadeh-Hesary, Farhad, Sarker, Tapan, Yoshino, Naoyuki, Mortha, Aline and Vo, Xuan Vinh. 2020. "Quality infrastructure and natural disaster resiliency: A panel analysis of Asia and the Pacific." Economic Analysis and Policy. 69, pp. 394-406. https://doi.org/10.1016/j.eap.2020.12.021
Revisiting conventional and green finance spillover in post-COVID world: Evidence from robust econometric models
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
Financial inclusion and macroeconomic performance: Connecting the dots, setting the agenda
Chavriya, Shubham, Sharma, Gagan Deep and Sarker, Tapan. 2022. "Financial inclusion and macroeconomic performance: Connecting the dots, setting the agenda." 35th Australian and New Zealand Academy of Management Conference (ANZAM 2022). Australia 06 - 07 Dec 2022 Australia. Australian and New Zealand Academy of Management.
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
Top of the Grade: Factors that could influence small business literacy
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.
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