wow-inequalities/02-data/intermediate/wos_sample/6648063b54689035278f408bb2ce6cfe-rusu-valentina-dian/info.yaml

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2023-09-28 14:46:10 +00:00
abstract: 'There are a number of factors that can hinder the path of
entrepreneurship development and the literature highlighted the fact
that taxes are one of the most important barriers for entrepreneurs.
This paper aims at identifying the relationship between tax rates and
entrepreneurship and to establish the impact of tax rates on
entrepreneurs considering their motivations (necessity, opportunity or
improvement-driven opportunity). The research focuses on a sample of 46
countries grouped according to their income level, for a period of eight
years (2012-2019). In order to test our hypotheses, we use multiple
linear regression based on balanced panel data and we consider, as
dependent variables, indicators that measure entrepreneurship and
entrepreneurial motivations (early-stage entrepreneurial activity,
necessity-driven entrepreneurs, opportunity-driven entrepreneurs,
improvement-driven opportunity entrepreneurs, and motivational index).
As independent variables, we consider indicators that measure the tax
rates supported by entrepreneurs (total tax and contribution rate,
profit tax, labor tax and contributions, and other taxes payable by
businesses). The results show that tax rates play a key role in
fostering the creation of new companies. Moreover, the impact is
different, depending on the entrepreneurs'' motivations. Entrepreneurs
motivated by necessity are positively related to total tax and
contribution rate, while those motivated by opportunity are negatively
related with this indicator. Therefore, tax rates discourage the
entrepreneurs that seek innovation, but they do not affect those that do
not have other options to obtain the necessary income for living.'
affiliation: 'Rusu, VD (Corresponding Author), Alexandru Ioan Cuza Univ, Inst Interdisciplinary
Res, Dept Social Sci \& Humanities, Iasi, Romania.
Rusu, Valentina Diana, Alexandru Ioan Cuza Univ, Inst Interdisciplinary Res, Dept
Social Sci \& Humanities, Iasi, Romania.
Dornean, Adina, Alexandru Ioan Cuza Univ, Fac Econ \& Business Adm, Dept Finance
Money \& Publ Adm, Iasi, Romania.'
author: Rusu, Valentina Diana and Dornean, Adina
author-email: valentinadiana.ig@gmail.com
author_list:
- family: Rusu
given: Valentina Diana
- family: Dornean
given: Adina
da: '2023-09-28'
doi: 10.47743/saeb-2023-0025
eissn: 2501-3165
files: []
issn: 2501-1960
journal: SCIENTIFIC ANNALS OF ECONOMICS AND BUSINESS
keywords: 'tax rate; entrepreneurial motivations; necessity entrepreneurs;
opportunity entrepreneurs; panel data analysis'
keywords-plus: 'SELF-EMPLOYMENT; NECESSITY ENTREPRENEURSHIP; INCOME TAXATION;
OPPORTUNITY; POLICY; INTENTIONS; ALLOCATION; DRIVERS; MODEL'
language: English
month: JUN
number: '2'
number-of-cited-references: '82'
orcid-numbers: Rusu, Valentina/0000-0002-5974-9150
pages: 277-299
papis_id: 330554f8f1dafde093074c61fe5e77fd
ref: Rusu2023dotax
researcherid-numbers: Rusu, Valentina/T-2252-2018
times-cited: '0'
title: Do Tax Rates Matter for Entrepreneurial Motivations? An Empirical Approach
2023-10-01 08:15:07 +00:00
type: article
2023-09-28 14:46:10 +00:00
unique-id: WOS:001032516400007
usage-count-last-180-days: '0'
usage-count-since-2013: '0'
volume: '70'
web-of-science-categories: Economics
year: '2023'