THEORETICALFOUNDATIONSOFTAXPOLICYINTHEDEVELOPMENTOFENTREPRENEURIALACTIVITY
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Thisarticleextensivelycoversthetheoreticalfoundationsoftaxpolicy.Inourstudy,theinfluenceofthetaxburdenonentrepreneurialactivity,thevolumeofinvestments,andinnovationprocesseswasanalyzedbasedoneconomictheories.Stimulatingandrestrictivemechanismsoftaxpolicyarealsoconsideredwithintheframeworkofclassical,neoclassical,andinstitutionalapproaches.Asaresult,thismechanismservesasatheoreticalbasisfortheformationofaneffectivetaxpolicy
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Zenodo创建时间：
2026-02-24
