" Income tax compliance in India: An empirical analysis," Das-Gupta, Arindam & Lahiri, Radhika & Mookherjee, Dilip, 1995.Journal of Economic Literature, American Economic Association, vol. Burgess, Robin & Stern, Nicholas, 1993." Facteurs Microéconomiques du Déficit de Financement des PME au Cameroun,"Īfrican Development Review, African Development Bank, vol. Christian Lambert Nguena et Roger Tsafack Nanfosso, 2014.Yoshihisa INADA & Hiroaki IRIE & Akihiro SHIMA & Takumi TOIZUMI, 2008.ġ000334, Asia Pacific Institute of Research.International Review of Law and Economics, Elsevier, vol. " Two-tiered entrepreneurship and economic development," " Context Matters: Institutions and Entrepreneurship,"įoundations and Trends(R) in Entrepreneurship, now publishers, vol. And to do this, they must order microeconomic studies to determine which taxes to reduce and at which level. The main recommendation goes to governments, they must reduce the tax pressures linked to small activities. Finally, the results show that entrepreneurs tend to evolve in the informal sector, or to submit false accounting balances to the tax authorities in order to avoid tax burden (Women entrepreneurs in this case being either more entrepreneurial than their male counterparts or more Honest), which has a negative impact on their ability to benefit from external funding. The results also show that women entrepreneurs are much more sensitive to tax pressure than their male counterparts. Low levels of fiscal pressure significantly encourage entrepreneurship up to 114% of the levels of tax freedom. The main results show that a less restrictive institutional environment tends to encourage entrepreneurship. Equations are estimated using the ordinary least squares method. Data are on 37 SSA countries and come from The Heritage Foundation and the World Data Indicator. It assumes that in sub-Saharan Africa, countries with the highest levels of entrepreneurship rates tend to have the highest levels of economic freedom. This study investigates the influence of institutional pressures on the level of entrepreneurship in Sub-Saharan Africa (SSA).
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