THEORETICAL FOUNDATIONS OF TAX POLICY IN THE DEVELOPMENT OF ENTREPRENEURIAL ACTIVITY

Authors

  • Kurganbayev Begzodbek Sherzatovich Banking and Finance Academy Master's student of the Faculty of Business and Management

DOI:

https://doi.org/10.55640/

Keywords:

entrepreneurship, tax, policy, development, incentives, investment, efficiency

Abstract

 This article extensively covers the theoretical foundations of tax policy. In our study, the influence of the tax burden on entrepreneurial activity, the volume of investments, and innovation processes was analyzed based on economic theories. Stimulating and restrictive mechanisms of tax policy are also considered within the framework of classical, neoclassical, and institutional approaches. As a result, this mechanism serves as a theoretical basis for the formation of an effective tax policy.

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References

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3.Cullen, J. B., Gordon, R. H., 2007. Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. Journal of Public Economics 91, 1479-1505. https://doi.org/10.1016/j.jpubeco.2006.12.001

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6.Shettigar, J., Misra, P., Sanyal, P.K., Kawinga, A., 2024. The impact of tax reforms on the human development index: A literature review approach. Int J Soc Welfare 33, 757-776. https://doi.org/10.1111/ijsw.12629

7.Snarr, H.W., Friesner, D., 2021. On the Distributional Outcomes of Policy-Induced Entrepreneurial Opportunities. REA 13. https://doi.org/10.15353/rea.v13i3.3510

8.Ufa Federal Research Centre of the Russian Academy of Sciences, Ufa, Russian Federation, Gafarova L.A., 2025. Linear Transformation Method in the Formation of the Personal Income Tax Scale in Russia. JTR 11, 100-120. https://doi.org/10.15826/jtr.2025.11.1.194

9.University of Trier, Block, J. (2016). Corporate income taxes and entrepreneurship. https://doi.org/10.15185/izawol.257

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Published

2026-02-12

Issue

Vol. 5 No. 02 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

THEORETICAL FOUNDATIONS OF TAX POLICY IN THE DEVELOPMENT OF ENTREPRENEURIAL ACTIVITY. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(02), 864-866. https://doi.org/10.55640/

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