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TAX SYSTEM EVALUATION IN TERMS OF ENTREPRENEURSHIP PROMOTION OF COMPANIES
Abstract
Scientists are increasingly carrying out various studies regarding the tax system in order to determine its areas that can be improved. However, it should be noted that, in terms of entrepreneurship promotion of companies, the latter has not yet been analysed in detail – various authors evaluate the tax system by using different methods or by simply providing intuitive evaluations which are not based on any empirical studies. Thus, methodical insufficiency regarding tax system evaluation in terms of entrepreneurship promotion of companies, as well as an increasing number of various entrepreneurship promotion methods, ambition to attract more foreign innovations, economic integration and globalization determined the selection of a scientific research direction. Therefore, the aim of the research is to form a list of tax system elements that influence the entrepreneurship of companies and provide guidelines for the formation of a tax system which would promote their entrepreneurship. 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. By validating the theoretical assumptions during expert evaluation, it was found that the tax system in terms of entrepreneurship promotion of companies can be evaluated by using thirty-nine different variables. The latter are grouped according to the criteria that link them together: evaluation of environment for establishing a business, tax accounting, tax system structure and tax administration. During the research, experts formed a list of variables promoting the entrepreneurship of companies which was approved according to Cronbach alpha and Kendall coefficients. Based on the formed tax system evaluation in terms of entrepreneurship promotion of companies, guidelines are provided for the formation of a tax system which would promote the entrepreneurship of companies.
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