@article{Pach_2016, title={Taxation-related Determinants of Entrepreneurship in Economic Theory and Practice}, volume={30}, url={https://prace-kgp.up.krakow.pl/article/view/3118}, DOI={10.24917/20801653.301.6}, abstractNote={<p>Entrepreneurship is a significant determinant of economic growth and development of each country. The main definitions of entrepreneurship emphasise specific features either in human activity or in a system of actions aimed at the creation of something new (e.g. a company), or an innovative idea. Defined as the fourth factor of production (apart from land, labour and capital goods), entrepreneurship is determined by economic, political and social solutions, which might both foster it or become an obstacle for its development. What is of particular importance here is the taxation system of a given country, comprising, taxes themselves, principles of their calculation and payments and fiscal institutions. The taxes and their system have a multidirectional effect on entrepreneurship, its type, location or diffusion. The use of taxation instruments (meeting the criteria of state aid for supporting entrepreneurship), however, is monitored and coordinated in accordance with the regulations based on legal treaties. The purpose of this paper is to verify the research hypothesis and to find answers to the following research questions:</p><p>- what is a tax and a national taxation system?</p><p>- what is the economic and social contents of taxes?</p><p>- what are the directions of taxation effect on entrepreneurship understood in broad terms?</p><p>- what does fiscal optimization consist in?</p><p>The answers provided for these research quarries will allow for diagnosing the significance of fiscal solutions for entrepreneurship in Poland and for its barriers and threats.</p>}, number={1}, journal={Studies of the Industrial Geography Commission of the Polish Geographical Society}, author={Pach, Janina}, year={2016}, month={Jan.}, pages={76–91} }