Taxes and Entrepreneurship in Former Communist Countries

This paper analyzes the influence of the fiscal framework on entrepreneurship, seeking to quantify the magnitude of this influence. It starts by reviewing the main findings of the literature, showing that, while there is consensus that both tax levels and the bureaucracy that surrounds tax payments...

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Veröffentlicht in:	Proceedings of the ... International Conference on Business Excellence 2024-06, Vol.18 (1), p.176-184
Hauptverfasser:	Șancariuc, Delia-Raluca, Preda, Dragoș Cosmin Lucian
Format:	Artikel
Sprache:	eng
Schlagworte:	determinants of entrepreneurship fiscal compliance costs fiscal framework former communist countries tax burden
Online-Zugang:	Volltext
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