Comparative Study of Taxation Policy Reforms and Their Effect on Business Startups and Entrepreneurship

Dr. Ingrid Muller

Author

Dr. Ingrid Muller
Assistant Professor, Institute of Public Policy and Economics,
University of Vienna, Austria

Abstract

Tax policy and entrepreneurial action have thus been a source of concern for entrepreneurship scholars and policymakers. The paper examines the impact tax policy reforms exercise over business startups' survival, entry, and development within various economies' regimes. Through comparative analysis of subject economies' tax environments, the research presents evidence on how tax incentives, regulatory burdens, and regulatory alteration construct entrepreneurial energies or obstacles. Government expenditures, enterprise statistics, and surveys are employed to measure the actual impact of policy reform on entrepreneurship formation and survival. The paper concludes that tax policy reform is an influential entrepreneurship climate promoter. It provides policymakers with real-world considerations in attempting to balance company and innovation creation with revenue mobilization.

Keywords

Taxation Policy Entrepreneurial Activity Business Startups Regulatory Reforms Tax Incentives Economic Growth Comparative Analysis

How to Cite This Article

APA Citation

Muller, I. (2025). Comparative Study of Taxation Policy Reforms and Their Effect on Business Startups and Entrepreneurship. International Journal of Economics and Management Intellectuals, 1(3), 21-30.

Conclusion

This research illustrates that tax policy reforms have a real impact on startup establishment and entrepreneurship. Well-designed reforms — combining corporate tax reductions, simplification of compliance, and targeted innovation incentives — can significantly stimulate entrepreneurial activity while maintaining fiscal balance.

Policymakers should adopt context-specific approaches that align fiscal incentives with institutional support to foster a vibrant entrepreneurial ecosystem.

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