საგადასახადო პოლიტიკის გავლენა მეწარმეობის განვითარებაზე

The modern tendencies of the economy have put forward the role of entrepreneurs.
Consequently, they are of great importance for their development. To achieve this task it is
necessary to make proper tax policy in order to encourage entrepreneurs. The issue is very
complex and it does not take into account only the various measures taken by taxes. It involves
the country's platforms in terms of the development of entrepreneurs (especially in the role of
small and medium-sized business), they also support both financial and technical support. It is
also necessary to introduce innovations that are directly related to the rapid development of
entrepreneurship, which are reflected in the growth of their share in the economy.
The paper examines the evolution of the interdependence of the tax policy on entrepreneurial
policy in the context of globalization, overseas experience in tax policy supporting
entrepreneurship development, in particular, describes the United States tax policy and its
impact on entrepreneurship development, features of EU tax policy, implications of tax policy
and entrepreneurship interaction before and after accession to the Visegrad countries.