ODDZIAŁYWANIE POLITYKI FISKALNEJ NA PRZEDSIĘBIORCZOŚĆ NA PRZYKŁADZIE GOSPODARKI POLSKIEJ

Abstract

Although studies on entrepreneurship are conducted outside the main trend of economics, it is generally believed that entrepreneurial activity is a factor fostering economic development. Declarations of entrepreneurship stimulation are frequently formulated by politicians but in case of the lack of a comprehensive homogeneous theory of entrepreneurship, it is essential to show the political tools which influence entrepreneurship. This is the main aim of the paper. The research has shown that budget revenues have a stronger influence on entrepreneurship than budget expenditures. While entrepreneurs negatively react to budget revenues from indirect taxes and corporate income tax, an increase in budget revenues from personal income tax has a positive influence on entrepreneurship. At the same time budget expenditures on national insurance and investments negatively shape the rate of proper entrepreneurs. The rate of quasi-entrepreneurs, however, is negatively influenced by budget expenditures on national insurance influence, but positively by the budget expenditures on investments. The results of the analysis allow us to recommend a policy of reducing fiscal charges, and direct taxes and corporate income tax in particular, as a tool of stimulating entrepreneurial activity.