THE IMPACT POWERED BY TAXATION IN ENTREPRENEURSHIP

• Autor(a) principal: Machado, Débora Gomes
• Data de Publicação: 2009
• Outros Autores: Azevedo, Teisitel Peres, Silva, Rogério Piva da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11166
• topic: Entrepreneurship. Taxation. Mortality of micro. Informality.; Empreendedorismo. Tributação. Mortalidade das microempresas. Informalidade.

The proposed study was to identify the impact of taxation in entrepreneurship within the economic environment pelotense, seeking evidence of the dilemma facing the difficulties facing entrepreneurs, especially with regard to taxation, so that their ventures increase not the statistics of mortality businesses. The key question was: What is the actual impact of taxation for the entrepreneur pelotense? The method was applied deductive and the survey classified themselves as exploratory, descriptive; search the field, qualitative and quantitative. The technique for data collection used the interview was structured. The universe of search was the micro of Pelotas-RS-Brazil, formed from the year 2005. Applied to a regression by the method Ordinary Least Squares, considering the impact of taxes on mortality of enterprises, the software is used econometric Eviews. As a result of the analysis of data, suggests itself as one of the main difficulties in keeping up the market to high tax burden, and the econometric work has a projection that for every 1% increase in tax burden will be no more 5,03% of companies closing their activities, confirming that the mortality of business is strongly sensitive to taxation.