Sustainable development and tax system: IT'S impact on entrepreneurship

Research output: Contribution to journalArticle

10 Citations (Scopus)

Abstract

This article analyses the concept of tax system in terms of entrepreneurship promotion given the fact that more and more attention is recently paid to entrepreneurship and promotion of it precisely through the national tax system. This article seeks to prove that: tax system is one of the economic entities' operating conditions enabling to promote or suppress entrepreneurship in the country; both self-employed persons and companies can be entrepreneurial entities; in any case, a state, in promoting or suppressing their entrepreneurship, thus, influences the national economy and its changes.

Original languageEnglish
Pages (from-to)233-240
Number of pages8
JournalJournal of Security and Sustainability Issues
Volume4
Issue number3
DOIs
Publication statusPublished - 2015

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tax system
Taxation
entrepreneurship
Sustainable development
sustainable development
self-employed person
promotion
national economy
Economics
economics
Industry

Keywords

  • Entrepreneurship
  • Promotion of entrepreneurship
  • Tax system

ASJC Scopus subject areas

  • Safety Research
  • Renewable Energy, Sustainability and the Environment
  • Geography, Planning and Development

Cite this

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AB - This article analyses the concept of tax system in terms of entrepreneurship promotion given the fact that more and more attention is recently paid to entrepreneurship and promotion of it precisely through the national tax system. This article seeks to prove that: tax system is one of the economic entities' operating conditions enabling to promote or suppress entrepreneurship in the country; both self-employed persons and companies can be entrepreneurial entities; in any case, a state, in promoting or suppressing their entrepreneurship, thus, influences the national economy and its changes.

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