| Abstract [eng] |
The scientific problem is formulated as lack of complex and universal tool for the assessment of the impact of tax system on self-employed persons and entrepreneurship of companies as well as the identification of the type of national tax system. The latter is substantiated on the lack of scientific research in the following area related to the demand of the assessment of complex taxation system for entrepreneurship promotion and the significance of the development of taxation system for entrepreneurship promotion. Following the analysis of scientific literature, conceptual model of national tax system assessment in terms of entrepreunership promotion has been made that consists of four phases. During the first phase, the analysis of quantitative variables of national tax system in terms of entrepreneurship promotion is carried out, and the dimensions of self-employed persons and the companies are assessed quantitatively. During the second phase of the model, the matrix for the identification of national tax system type is formed. During the third phase of the model, the frequency of expression of qualitative assessment variables of national tax system in terms of entrepreneurship promotion typical of one or the other type of the country is determined. Based on the results of the second and third phases of the model, the fourth phase forms the list of quantitative and qualitative variables of national tax system in terms of entrepreneurship promotion typical of one or other type of the country. According to it, in order to promote or restrict the entrepreneurship of certain dimensions in the country, the country can provide for the priorities of certain tax system formation. |
