THE TAXES’ IMPACT ON THE ENTREPRENEURIAL ACTIVITY DEVELOPMENT

Abstract

The role of taxes is indispensable for the all countries’ economy development, taxes having multiple positive and negative effects on micro and macro economic indicators. The level of countries’ economic development depends a lot of the business environment development, and, in the end, depends a lot of the different taxes level. The purpose of this article is to conduct extensive research based on the comparative analysis of the taxes level specific of entrepreneurial activity, applied in the Republic of Moldova and the similar experience in different countries of the world. For further research, there is planned the application of the correlational analysis by determining the mathematical model that expresses the influence of the taxes level on the level of the state’s development, being argued proposals to improve the situation.