Fiscal Policy Before and During Covid-19 and Its Impact on the Creation of New Companies

• Autorzy: Anetta Sokołowska , Viktor Trasberg
• Języki publikacji: EN

Abstrakty

EN

The article analyses relationships between fiscalism indicators and the number of newly registered companies (i.e. a new business density index). The study covered the period from 2015 to 2020 (inclusive). Considering the timeframe, the purpose is to determine the impact of COVID-19 on new firm formation. Two principal research hypotheses are formulated. The first hypothesis assumes a negative impact of fiscal burden on the creation of new firms. The second hypothesis assumes that COVID-19 reduced interest in starting new business entities. The research results demonstrate that there is a negative relationship between fiscalism and new firm formation. Contrary to expectations, the research has shown that COVID-19 did not adversely affect the creation of new companies, as the new business density index remained stable in most of the analyzed countries. (original abstract)

Słowa kluczowe

EN

Fiscal policy; Entrepreneurship; COVID-19; Enterprises

PL

Polityka fiskalna; Przedsiębiorczość; COVID-19; Przedsiębiorstwo

• Czasopismo: e-Finanse
• Rocznik: 2022
• Tom: 18
• Numer: nr 4
• Strony: 61--76

Twórcy

autor

Anetta Sokołowska

• University of Information Technology and Management in Rzeszow

autor

Viktor Trasberg

• Estonian Aviation Academy, Estonia

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Identyfikatory

DOI

10.2478/fiqf-2022-0028