Volume 34, Issue 60 (2024)                   J Tax Res 2024, 34(60): 101-132 | Back to browse issues page

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Investigating the impact of tax policies, corruption and government size on necessity-oriented and opportunity-oriented entrepreneurship. J Tax Res 2024; 34 (60) :101-132
URL: http://taxjournal.ir/article-1-2346-en.html
Abstract:   (238 Views)
Entrepreneurship is interpreted as one of the axes of endogenous development, creating sustainable employment and strengthening economic foundations. Many institutional and economic factors influence the level and quality of entrepreneurship, the most important of which are the duties of the government and its support policies. Considering the importance of the subject and the investigation of the effectiveness of entrepreneurship from environmental variables, the current research is focused on investigating the effect of government performance and especially the effect of tax policies, government size and corruption on types of entrepreneurship (opportunity-oriented and necessity-oriented). In this research, using panel data estimation method with incomplete data, the effect of variables such as tax rate, corruption index and a wide range of government expenses on the development of entrepreneurship at two levels of necessity and opportunity-based has been tested. In this regard, the information of 33 countries was used between 2010 and 2018.
    The results show that increasing taxes in selected countries limits opportunity-oriented and necessity-oriented entrepreneurship. Government spending in the public sector has a positive effect on the growth of opportunity-based entrepreneurship. Public corruption has an adverse effect on opportunity-oriented entrepreneurship, while positive and significant effects on necessity-oriented entrepreneurship have been calculated. Also, indicators of the national per capita income level, human capital, credit amount to the private sector, business density, unemployment rate and labor force participation rate are other factors affecting the level and quality of entrepreneurship.
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Type of Study: Research | Subject: Management
Received: 2024/02/20 | Accepted: 2024/02/29 | Published: 2024/04/20

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