Pro bono tax clinics : aiding Australia's tax administration and developing students' self-efficacy

Recently Australia has added another aspect to its tax administration via the introduction of pro bono tax clinics which allow university tax students to assist disadvantaged members of the community. In addition to assisting the community, the clinics are helping to build the next generation of tax professionals. This article presents an international first by reporting a longitudinal study of students' self-efficacy in pro bono tax clinic settings across multiple Australian universities, finding that overall students' self-efficacy levels are improved by their involvement in tax clinics, although with some differences due to age, gender and levels of prior work experience.