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