International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Tax Access Inequality and Financial Inclusion in the United States: A Review of Structural Barriers Affecting Refundable Tax Credit Utilization

Author(s) George Banahene, Yeboah Mary Magdalene, Matthew Oman-Amoako
Country United States
Abstract Refundable tax credits, especially the Earned Income Tax Credit (EITC) and Child Tax Credit (CTC), play a crucial role in the U.S. anti-poverty program. Although these benefits are important, many eligible taxpayers are still not receiving them due to structural and institutional issues in the tax administration system. This integrative review analyzes the impact of administrative complexity, lack of reliable taxpayer assistance, digital exclusion, language and communication barriers, and institutional distrust on the use of refundable tax credits and financial inclusion of underserved populations in the United States. The study is based on a qualitative analysis of literature from peer-reviewed research, IRS publications, Government Accountability Office reports, National Taxpayer Advocate materials, and policy analyses published from 2019 to 2025. The study also looks for common patterns of access inequity for low-income households, immigrant communities, rural communities, elderly taxpayers, and racial and ethnic minority groups. The results indicate that underutilization of refundable tax credit is part of a broader issue of financial exclusion that has implications for household stability, economic participation, and community-level economic resilience. While IRS modernization and community-based tax assistance programs have enhanced some areas of taxpayer support, there are still institutional gaps. The study concludes that more equitable participation in refundable tax credit systems requires sustained investment in accessible taxpayer assistance, simplified filing processes, multilingual communication systems, and inclusive service design.
Keywords refundable tax credits, financial inclusion, tax access inequality, administrative barriers, digital exclusion, underserved populations
Field Business Administration
Published In Volume 8, Issue 3, May-June 2026
Published On 2026-06-12
DOI https://doi.org/10.36948/ijfmr.2026.v08i03.81112
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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