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Understanding vulnerable taxpayers for policy changes required to reduce tax vulnerability and enhance tax compliance assistance

Lead Supervisors:

Associate Professor Prafula Pearce;

Co-supervisor:

Dr. Clare Tai

Abstract

There can be a variety of reasons why taxpayers can become vulnerable, such as low-income, financial crisis, physical or mental health problems, unemployment, grief due to loss of family members, and financial or physical abuse. These vulnerabilities often prevent these taxpayers from fulfilling their taxation obligations. They also often end up on social welfare. The literature on tax vulnerability is very broad, including: How the ATO deals with vulnerable taxpayers (Law Council of Australia, 2021); Social security policies (Whiteford, 2017); Levels, extent, and nature of poverty (Australian Council of Social Service & University of New South Wales, 2023); An understanding of what is meant by “working poor” (Australians for Native Title and Reconciliation, [2023]); An understanding of remote, rural, and cultural factors that causes vulnerability (Parliament of Australia, 2024).

The PhD research will focus on what are the causes of tax vulnerability in Australia and the policy changes required to reduce tax vulnerability and provide increased tax assistance to vulnerable taxpayers. Utilising real-life data collection methods from tax clinics and case study analyses, the research endeavours to bridge the gap between theoretical frameworks and practical application, fostering a deeper understanding of vulnerability within taxation systems.

Please refer to PDF for further information.

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