Financial hardship and financial literacy : A case study from the Gippsland region
- Authors: Tennant, Judith , Wright, Jill , Jackson, Dorothy
- Date: 2009
- Type: Text , Journal article
- Relation: JASSA Vol. 2009, no. 2 (2009), p. 10-15
- Full Text: false
- Reviewed:
- Description: Our research indicates that while inadequate financial literacy is a contributing factor to financial hardship, other factors such as inadequate income are important. We find no significant relationship between 'sex' and 'financial literacy'. Our study also indicates that financial counsellors play an essential role in the provision of appropriately targeted financial advice and education.]
Timeless principles of taxpayer protection: how they adapt to digital disruption
- Authors: Bentley, Duncan
- Date: 2019
- Type: Text , Journal article
- Relation: eJournal of Tax Research Vol. 16, no. 3 (2019), p. 679-713
- Full Text:
- Reviewed:
- Description: Digital transformation will pose growing challenges to tax revenues and systems of taxation that were designed for another century. The tax rules may hasten slowly, but the record of response to the challenges of electronic commerce, and of base erosion and profit shifting, shows that tax administration is more adaptable. This article identifies the detailed nature of technological changes in electronics and systems; big data, automation and artificial intelligence; and security, including blockchain; as those changes affect tax administration. It highlights the critical taxpayer rights issues and applies accepted taxpayer rights frameworks. The article concludes that taxpayer rights principles are both highly adaptable to a digital world, and provide useful guidance to where urgent action and further research are required. © 2019 UNSW Business School™.
Taxpayer rights in Australia twenty years after the introduction of the taxpayers' charter
- Authors: Bentley, Duncan
- Date: 2016
- Type: Text , Journal article
- Relation: eJournal of Tax Research Vol. 14, no. 2 (2016), p. 291-318
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- Reviewed:
- Description: Twenty years after the introduction of the Australian Taxpayers' Charter this article reviews its purpose, its development and its sufficiency to meet future challenges. It outlines, in the context of developments in compliance theory, the Charter's important role in developing trust between taxpayers and the Australian Taxation Office. However, the article outlines future challenges and identifies the growing importance of research into a balanced legal and compliance framework. The article sets out a legal rights pyramid to balance the compliance pyramid and argues that it creates stability for the system and makes a trust based compliance environment more likely. © 2016 AgBioForum. All rights reserved.
Digital tax administration: transforming the workforce to deliver
- Authors: Bentley, Duncan
- Date: 2020
- Type: Text , Journal article
- Relation: eJournal of Tax Research Vol. 18, no. 2 (2020), p. 353-381
- Full Text:
- Reviewed:
- Description: This article provides the global context for digital tax administration and the radical change to the administration workforce. It examines the knowledge, skills, and capabilities to implement digital taxation and identifies the importance of a holistic workforce strategy. The article examines the elements of a data-driven human resource management strategy required to shape and develop an appropriate workforce. It shows that this ranges from revision of classification and role definition to comprehensive training. The article identifies the characteristics of an effective training system and the range of appropriate delivery methods to support strategy implementation. The article demonstrates that, as all tax administrations transform, the effectiveness of that transformation to digital delivery depends on developing a workforce with the right skillset. It shows that despite the competition for skills, a carefully planned and implemented strategy can build depth of capability appropriate to the jurisdiction and its state of development. © 2020. All Rights Reserved.