Having a basic understanding of the tax system would seem to be part of the knowledge base required for those wishing to run a small business, as owners are likely to be key decision-makers. However, our understanding of the level of tax literacy for Australian small businesses is scant. This...

The design and development of appropriate regulatory mechanisms have attracted renewed attention in recent years. In particular, a shift towards voluntary self-regulatory mechanisms has been witnessed within many industries, such as the Australian mining and petroleum industries which have...

Transforming Corporate Social Responsibility (CSR) strategies adopted by business corporations into social and economic development activities is an increasingly important, although challenging task. This is particularly important in disadvantaged regions, where a company’s social development...

This paper focuses on reform issues currently under consideration by tax and regulatory authorities to facilitate Islamic finance in Australia. The necessity for a comprehensive approach is critical if the government's desire to promote Australia as a financial services hub is to be realised....

This article considers the emergence of Islamic banking and finance in global financial markets and efforts by governments (through regulatory and tax initiatives) to facilitate it. Recently there have been calls for Australia to become a financial hub – particularly in south East Asia. One...