THEORETICALFOUNDATIONSOFTAXPOLICYINTHEDEVELOPMENTOFENTREPRENEURIALACTIVITY
Abstract
Thisarticleextensivelycoversthetheoreticalfoundationsoftaxpolicy.Inourstudy,theinfluenceofthetaxburdenonentrepreneurialactivity,thevolumeofinvestments,andinnovationprocesseswasanalyzedbasedoneconomictheories.Stimulatingandrestrictivemechanismsoftaxpolicyarealsoconsideredwithintheframeworkofclassical,neoclassical,andinstitutionalapproaches.Asaresult,thismechanismservesasatheoreticalbasisfortheformationofaneffectivetaxpolicy
Fields of Study & Subjects
Economic and Fiscal Studies
Fiscal Policy and Economic Growth
Economic Issues in Ukraine
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 24 February 2026
- Language
- EN
- Document type
- Dataset