Do Small Business Owners Care? Perceptions of Small Businesses Owners and Their Literacy
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Freudenberg, Brett
Sarker, Tapan
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Abstract
The way that taxpayers interact with a tax system is complicated to understand. There is some evidence that the way taxpayers perceive the tax system can influence the way they interact with it. This is particularly important for small business owners ('SBOs'), as they can be central to the operation of their business. This article considers the perception of the SBOs in relation to usefulness of their business records and financial statements and examines whether there is a relationship with the SBO's literacy in terns of business tax, financial statements, computer accounting software ('CAS') and their overall literacy. While there seems to be little relationship between perceptions and literacy, of all the literacies considered CAS literacy was at times the most significant.
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Journal of the Australasian Tax Teachers Association
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18
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1
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Taxation accounting
Taxation law
Small business organisation and management
Public economics - taxation and revenue
Commercial law
Law in context
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Belle Isle, M; Freudenberg, B; Sarker, T, Do Small Business Owners Care? Perceptions of Small Businesses Owners and Their Literacy, Journal of the Australasian Tax Teachers Association, 2023, 18 (1), pp. 16-58