Tax stimulation of enterprise environment in Ukraine through prism of economic factors

Abstract

The basic factors that negatively influence upon the development of entrepreneurship sector and form its tax attractiveness and business climate are investigated in the article.

The evaluation of entrepreneurship environment is carried out in the interpretation of investment climate, rating indexes of the basic spheres in relation to the conduct of business and tax activity in this direction. The creation of favourable conditions of conducting businesses within the limits of national economic environment appears as the aim of the suggested methods. As a result of the research the author formed the basic factors that negatively influence the attractiveness of enterpreneurship environment: unfavorable macroeconomic environment, imperfect legislative base, limited access, to finances, corruption, political instability and state bureaucracy, management sphere, low level of innovative development and introduction of innovations, development of technologies, uneffective system of taxation, which creates barriers for development of enterprise and stimulates the shadow sector of economy, level of preparation of personnel and relation of workers to the duties.The author has suggested the term “an economic field” for the estimation of basic economic indicators that have a direct influence upon entrepreneurship. The basic economic and taxation problem aspects in this direction are researched. The innovative factors of stimulation of entrepreneurial activity within the limits of creation of favourable tax terms of conducting business for students that will allow to influence on a macroeconomic environment in a different way are considered in the article.