I am currently looking at potential areas of research in entrepreneurial taxation I need any advice from all of the expert in this area. Of course, I must admit that I am also interested in international entrepreneurship and I am also interested in combining this with entrepreneurial taxes.
An interesting area of researches may be around the idea of tax incentive for entrepreneurship. Many states or even cities have such program but their concrete results are not obvious.
Yes, you are right. Tax incentives are an important issue, but here we should pay attention to one thing: it is that there are tax incentives in many countries, but they have no effect on encouraging people to engage in entrepreneurship. In fact, tax incentives are a small part of the tax process, and I think We should pay attention to other aspects of taxation, such as export taxes, etc.
you can create various constructs like ease of filing returns, simplicity of tax structure, competitive rates etc and ask questions related to constructs on a 5 point scale or use SEM.
You may investigate the World Bank’s Doing Business reports, with respected to the ease of paying taxes. In particular the reliability of the data. For many countries the data remain the same year-to-year, and for some jurisdictions the number of hours per year spent on complying with tax obligations is the maximum, like 52 weeks x 40 hours = 2,080 hours per year. Looks as if a lot of the data are fake news.
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The Impact of Increasing or Reducing Tax on Entrepreneurship or the Obstacles and Tax Problems of Entrepreneurship
