Author
Dr. Ingrid Muller
Assistant Professor, Institute of Public Policy and Economics, University of Vienna, Austria.
Abstract
Tax policy and entrepreneurial action have long been central to economic development debates. This paper examines how taxation reforms influence startup formation, survival, and growth across different economic systems, focusing on incentives, regulatory burdens, and policy changes.
Keywords
Taxation Policy Entrepreneurial Activity Business Startups Regulatory Reforms Economic Growth
How to Cite This Article
APA Style:
Muller, I. (2025).
Comparative Study of Taxation Policy Reforms and Their Effect on Business Startups and Entrepreneurship.
International Journal of Economics and Management Intellectuals, 1(3), 1-20.
Conclusion
Tax policy reforms significantly influence entrepreneurial ecosystems. Lower corporate taxes, simplified compliance, and targeted innovation incentives foster startup growth. However, effectiveness varies depending on institutional support, economic maturity, and sector-specific dynamics.
References
[1] Rossi, M., & Fernández, L. (2023). Corporate tax incentives and startup growth.
[2] Khan, A., & MartÃnez, F. (2022). Tax compliance simplification and SME formalization.
[3] Müller, I., & Takeda, H. (2021). Fiscal policy and innovation-driven entrepreneurship.
[4] Okoye, A., & Andersen, L. (2023). Tax reform and entrepreneurial ecosystems.
[5] Petrova, S., & Herrera, J. C. (2022). Startups and tax policy.