Confidence in a Pandemic: Students’ Self-efficacy when Volunteering in an Online Tax Clinic

New Zealand Journal of Taxation Law and Policy, 27(4): 279-307 (2021)

29 Pages Posted: 17 Feb 2022

See all articles by Brett Freudenberg

Brett Freudenberg

Griffith University - Griffith Business School; Griffith University - Griffith Law School

Melissa Belle Isle

Griffith University

Date Written: December 13, 2021

Abstract

With the advent of COVID-19 restrictions, a student tax clinic had to transform itself from delivering face-to-face pro-bono tax assistance to a fully online environment. This transformation to online had a number of technical and legal issues to navigate, such as how to provide for adequate supervision by a registered tax agent of students’ assistance. While students appreciated the ability to continue their experience working at the tax clinic online, what did it mean in terms of their self-efficacy (confidence)? Particularly, with the online environment would students still have sufficient opportunities to develop their self-efficacy through mastering, modelling, social persuasion, and judgements of their own physiological states? This article describes how the tax clinic was able to operate fully online and will provide data concerning the development of students’ self-efficacy. To provide a comparison, data from prior cohorts who participated face-to-face will also be considered.

Keywords: WIL, self efficacy, online, COVID-19, tax

JEL Classification: K34, H20, I21

Suggested Citation

Freudenberg, Brett and Belle Isle, Melissa, Confidence in a Pandemic: Students’ Self-efficacy when Volunteering in an Online Tax Clinic (December 13, 2021). New Zealand Journal of Taxation Law and Policy, 27(4): 279-307 (2021), Available at SSRN: https://ssrn.com/abstract=4029202

Brett Freudenberg (Contact Author)

Griffith University - Griffith Business School ( email )

Brisbane, Queensland 4111
Australia

Griffith University - Griffith Law School ( email )

Nathan Campus, GU
Nathan 4111
Australia

Melissa Belle Isle

Griffith University ( email )

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