EN
Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect
Abstract
A model for evaluation of the tax system in the context of entrepreneurship promotion consisting of four stages was formed upon analysis of scientific readings. Analysis of the quantitative variables in evaluation of the tax system in the context of entrepreneurship promotion is made and the dimensions of self-employed persons and companies are evaluated in terms of quantity in the first stage. A matrix for identification of the type of the tax system is formed in the second stage of the model. The third stage of the formed model serves for establishment of the frequency of occurrence of the variables typical to one or another type of countries in the qualitative evaluation of the tax system in the context of entrepreneurship promotion. Based on the results of the second and the third stages of the model, a list of quantitative and qualitative of variables of the tax system typical to one or another type of counties in the context of entrepreneurship promotion is made during the fourth stage. Based on this, a country can anticipate respective priorities for formation of the tax system in order to promote or limit entrepreneurship of certain dimensions in the country.
Keywords
Details
Primary Language
English
Subjects
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Journal Section
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Publication Date
August 1, 2016
Submission Date
August 1, 2016
Acceptance Date
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Published in Issue
Year 2016 Volume: 6 Number: 6
APA
Giriuniene, G., Giriunas, L., & Cernius, G. (2016). Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect. International Journal of Economics and Financial Issues, 6(6), 40-45. https://izlik.org/JA78BZ24LD
AMA
1.Giriuniene G, Giriunas L, Cernius G. Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect. IJEFI. 2016;6(6):40-45. https://izlik.org/JA78BZ24LD
Chicago
Giriuniene, Gintare, Lukas Giriunas, and Gintaras Cernius. 2016. “Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect”. International Journal of Economics and Financial Issues 6 (6): 40-45. https://izlik.org/JA78BZ24LD.
EndNote
Giriuniene G, Giriunas L, Cernius G (August 1, 2016) Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect. International Journal of Economics and Financial Issues 6 6 40–45.
IEEE
[1]G. Giriuniene, L. Giriunas, and G. Cernius, “Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect”, IJEFI, vol. 6, no. 6, pp. 40–45, Aug. 2016, [Online]. Available: https://izlik.org/JA78BZ24LD
ISNAD
Giriuniene, Gintare - Giriunas, Lukas - Cernius, Gintaras. “Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect”. International Journal of Economics and Financial Issues 6/6 (August 1, 2016): 40-45. https://izlik.org/JA78BZ24LD.
JAMA
1.Giriuniene G, Giriunas L, Cernius G. Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect. IJEFI. 2016;6:40–45.
MLA
Giriuniene, Gintare, et al. “Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect”. International Journal of Economics and Financial Issues, vol. 6, no. 6, Aug. 2016, pp. 40-45, https://izlik.org/JA78BZ24LD.
Vancouver
1.Gintare Giriuniene, Lukas Giriunas, Gintaras Cernius. Tax System Evaluation Model in the Context of Entrepreneurship Promotion: Theoretical Aspect. IJEFI [Internet]. 2016 Aug. 1;6(6):40-5. Available from: https://izlik.org/JA78BZ24LD