Tax system evaluation in terms of entrepreneurship promotion of self-employed individuals

Abstract

Recently in Europe, with the help of various programs, efforts are being made to make the tax policy more business-friendly, thus tax system evaluation in terms of entiepreneurship promotion is particularly important during this period. It should be noted that, when evaluating the entrepreneurship of subjects, the entrepreneurship of various companies is usually emphasized and studied, while the entrepreneurship of self-employed individuals is ignored. Evaluation of the latter is particularly important as self-employed individuals will establish their own companies to expand their business. Thus, the significance of tax system evaluation in terms of entrepreneurship promotion of self-employed individuals is based on the fact that, after determining the tax system variables that promote entrepreneurship, preconditions are created to ensure a targeted tax policy formation and management of its implementation, by rationally using the existing potential in order to increase the country's economic competitiveness. Therefore, the aim of the research is to form a list of tax system elements that influence the entrepreneurship of self-employed individuals and provide guidelines for the formation of a tax system which would promote the entrepreneurship of these individuals. Methods such as induction, deduction, abstraction, research and comparative analysis, as well as expert research based on statistical data analysis have been used to reach this aim. The expert research confirmed the hypothesis raised during the scientific literature analysis, that it is expedient to evaluate the tax system in terms of entrepreneurship promotion of self-employed individuals. During the research, experts formed a list of variables promoting the entrepreneurship of self-employed individuals which was approved according to Cronbach alpha and Kendall coefficients. [...]