Cite

Aghion, P., Akcigit, U., Lequien, M., & Stantcheva, S. (2017). Does Self-Employment Respond to Simpler Fiscal Incentives? Evidence from France. Working paper. Search in Google Scholar

Aristovnik, A., & Obadić, A. (2015). The impact and efficiency of public administration excellence on fostering SMEs in EU countries. Amfiteatru Economic Journal, 17(39), 761-774. Search in Google Scholar

Bacher, H. U., & Brülhart, M. (2013). Progressive taxes and firm births. International Tax and Public Finance, 20(1), 129-168. Search in Google Scholar

Belitski, M., Chowdhury, F., & Desai, S. (2016). Taxes, corruption, and entry. Small Business Economics, 47, 201-216. Search in Google Scholar

Block, J. (2021). Corporate income taxes and entrepreneurship. IZA world of labor. Search in Google Scholar

Braunerhjelm, P., & Eklund, J. E. (2014). Taxes, tax administrative burdens and new firm formation. Kyklos, 67(1), 1-11. Search in Google Scholar

Da Rin, M., Di Giacomo, M., & Sembenelli, A. (2011). Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe. Journal of public economics, 95(9-10), 1048-1066. Search in Google Scholar

Darnihamedani, P., Block, J. H., Hessels, J., & Simonyan, A. (2018). Taxes, start-up costs, and innovative entrepreneurship. Small Business Economics, 51, 355-369. Search in Google Scholar

Djankov, S., Ganser, T., McLiesh, C., Ramalho, R., & Shleifer, A. (2010). The effect of corporate taxes on investment and entrepreneurship. American Economic Journal: Macroeconomics, 2(3), 31-64. Search in Google Scholar

Lignier, P., & Evans, C. (2012). The rise and rise of tax compliance costs for the small business sector in Australia. In Australian Tax Forum (Vol. 27, No. 3, pp. 615-672). Sydney, NSW: Tax Institute. Search in Google Scholar

Mukherjee, A., Singh, M., & Žaldokas, A. (2017). Do corporate taxes hinder innovation?. Journal of Financial Economics, 124(1), 195-221. Search in Google Scholar

Ravšelj, D., & Aristovnik, A. (2018). Administrative barriers for SMEs in the field of tax compliance and financial and accounting reporting: Evidence from Slovenia. Problemy Zarządzania, (1/2018 (73), t. 2), 75-90. Search in Google Scholar

Ravšelj, D., Kovač, P., & Aristovnik, A. (2019). Tax-related burden on SMEs in the European Union: the case of Slovenia. Mediterranean Journal of Social Sciences, 10(2), 69. Search in Google Scholar

Roman, T., Marcu, N., Rusu, V. D., Doacă, E. M., & Siriteanu, A. A. (2023). Tax Payment and the Performance of SMEs: A Longitudinal Analysis on EU Countries. Sustainability, 15(2),927. Search in Google Scholar

Venâncio, A., Barros, V., & Raposo, C. (2020). Corporate taxes and high-quality entrepreneurship. Small Business Economics, 1-30. Search in Google Scholar

Weber, R. (2015). The Effect of Tax Code Complexity on Entrepreneurship. Journal of Private Enterprise, 30(2). Search in Google Scholar

eISSN:
2558-9652
Language:
English