Tax system research in terms of entrepreneurship promotion in countries with different economic levels

It should be noted that the tax system of each country is formed according to the set priorities and economic-social programs, therefore the significance of research on tax system evaluation in terms of entrepreneurship pronrotion is shown by not only the fast growing amount of changes in the tax system, but also by the emergence of various programs supporting innovations and promoting entrepreneurship. The performed statistical data analysis enables to state that strong economy, stable financial system, high level of new technologies, viable innovation development and high level of entrepreneurship are obtained by countries which promote the irnprovement of the quality of higher education and business development opportunities. It should be noted thal until now the country's tax system in terms of entrepreneurship promotion was not analysed as a set of specific variables influencing, the entrepreneurship of self-employed individuals or companies. Thus, a scientific problem is formed as a lack of a complex tool which would evaluate the influence of the tax system on the entrepreneurship of self-employed individuals and companies. The latter is based on the lack of scientific research in this field, on the demand for a complex tax system evaluation in terms of entrepreneurship and on the significance of the formation of a tax system which would promote entrepreneurship. Thus, the aim of this research is, after carrying out a practical research on countries with different economic levels, to provide guidelines for the formation of a tax system which would promote the entrepreneurship of both companies and self-employed individuals. Methods such as induction, deduction, abstraction, research and comparative scientific literature analysis, statistical data analysis and interpretation were used in order to reach this aim. Results obtained during the statistical data analysis enable to state that the more evenly the country's tax system promotes the entrepreneurship of both companies and self-employed individuals, the higher the level of entrepreneurship in the country - the country's tax system must be formed to evenly promote the entrepreneurship of all subjects in order to extensively develop entrepreneurship in the country. Such obtained results only enable to confirm the theoretical assumprtion that the country's tax system can be used as a certain tool to extensively promote or restrict entrepreneurship in the country. According to the results obtained during the research, guidelines were provided for the formation of a tax system promoting entrepreneurship which enable to carry out further studies in this field.