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Does tax competition for capital define entrepreneurship trends in Eastern Europe?

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dc.title Does tax competition for capital define entrepreneurship trends in Eastern Europe? en
dc.contributor.author Bilan, Yuriy
dc.contributor.author Lyeonov, Serhiy
dc.contributor.author Vasylieva, Tetyana
dc.contributor.author Samusevych, Yaryna
dc.relation.ispartof Online Journal Modelling the New Europe
dc.identifier.issn 2247-0514 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2018
utb.relation.issue 27
dc.citation.spage 34
dc.citation.epage 66
dc.type article
dc.language.iso en
dc.publisher Faculty of European Studies
dc.identifier.doi 10.24193/OJMNE.2018.27.02
dc.relation.uri http://neweurope.centre.ubbcluj.ro/?page_id=1907
dc.relation.uri http://neweurope.centre.ubbcluj.ro/wp-content/uploads/2018/09/TAX-COMPETITION-FOR-CAPITAL.pdf
dc.subject Entrepreneurship tendencies en
dc.subject New businesses en
dc.subject Tax administration en
dc.subject Tax competition en
dc.subject Tax rates en
dc.description.abstract The article deals with the analysis of relationships between tax competition and entrepreneurship development in Eastern European and Baltic countries during 2006-2017. Incomplete nature of tax systems reforming in these countries forms preconditions for their participation in cross-country tax competition in investment flows reallocation. The main instrument of the tax competition includes tax rates, which are defined by convergence tendencies in the studied countries. Other factors of the research are tax burden levels on the enterprise, tax administration indices and macroeconomic indicators. The entrepreneurship development at the country's level is characterized by a number of new businesses, the duration of their life cycle and their liquidation indices. The calculations results show that higher levels of absolute tax rates for enterprises lead to the reduction of their creation volumes in the country's economy. High level of the tax burden partially restrains entrepreneurial activity. Tax administration plays a significant role in the provision of the country's tax competition. Time to pay taxes and the number of tax payments have a great impact on entrepreneurship development at different stages. The hypothesis is proved that tax factors impact on the entrepreneurial activity is reasonable to be observed within the context of the country's macroeconomic conditions. © 2018 Faculty of European Studies. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008376
utb.identifier.obdid 43879321
utb.identifier.scopus 2-s2.0-85056630541
utb.source j-scopus
dc.date.accessioned 2019-01-31T08:58:58Z
dc.date.available 2019-01-31T08:58:58Z
dc.rights Attribution 3.0 Unported
dc.rights.uri https://creativecommons.org/licenses/by/3.0/
dc.rights.access openAccess
utb.contributor.internalauthor Bilan, Yuriy
utb.scopus.affiliation Faculty of Management and Economics, Tomas Bata University, Zlin, Czech Republic; Economic Cybernetic Department, Sumy State University, Ukraine; Director of Oleg Balatskyi Academic and Research, Institute of Finance, Economics and Management, Sumy State University, Ukraine; Accounting and Taxation Department, Sumy State University, Ukraine
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Attribution 3.0 Unported Except where otherwise noted, this item's license is described as Attribution 3.0 Unported