Income taxation, entrepreneurship, and incorporation status of self-employment

2021 ◽  
Author(s):  
Ege Can
Keyword(s):  
Income Taxation ◽  
Self Employment

Risk, Self-Employment and Differential Income Taxation

2001 ◽  
Vol 69 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Simon C. Parker
Keyword(s):  
Income Taxation ◽  
Self Employment

scholarly journals LEGISLATION OF THE SOCIAL AND LEGAL STATUS OF SELF-EMPLOYED PERSONS IN UKRAINE

2021 ◽  
Vol 1 ◽  
pp. 31-39
Author(s):  
Ganna Bagirova
Keyword(s):  
Rule Of Law ◽  
Income Taxation ◽  
Employment Policy ◽  
Additional Source ◽  
The Rule Of Law ◽  
State Institutions ◽  
Self Employment ◽  
The Impact ◽  
Platform Economy ◽  
Personal Income Taxation

Nowadays in countries with developed industry, there is a marked shift from formal to informal employment. In this context, the impact of self-employment on the development of the state should be one of the topical issues in the debate on employment policy. Due to the development of the platform economy, self-employment is developing as the main or additional source of income. The development of Ukraine as a socially oriented state governed by the rule of law is determined by the level of development of all state spheres, including self-employment of the population of state institutions, including the institution of personal income taxation. As of today, in countries with developed industry, there is a marked shift from formal to informal employment. In this context, the impact of self-employment on the development of the state should be one of the topical issues in the debate on employment policy. Due to the development of the platform economy, self-employment is developing as the main or additional source of income. The development of Ukraine as a socially oriented state governed by the rule of law is determined by the level of development of all state spheres, including self-employment of the population of state institutions, including the institution of personal income taxation. It was emphasized that the above-mentioned provisions of international legal acts became the basis for consolidation of the principles of labor freedom and the prohibition of forced labor in the Constitution of Ukraine. In turn, these constitutional principles are the normative and legal basis for the consolidation of the principle of freedom of labor agreement within the framework of labor law. It has been established that the establishment in the national legislation of the principle of freedom of the labor contract should enable an employed person and an employer who exercises the right to recruit staff to determine the working conditions that are most appropriate for them. The terms of the employment contract should not be burdensome for their parties and disturb. In such situations, the legislator prefers social rather than economic rights, since social law is more closely connected with the natural right of a person to life and freedom and security.

Turkish Muslims in a German city: Entrepreneurial and residential self-determination

2015 ◽  
Vol 12 (1) ◽  
pp. 1-12
Author(s):  
Sarah Hackett
Keyword(s):  
Residential Patterns ◽  
Academic Literature ◽  
Self Employment ◽  
German City ◽  
Post War ◽  
Oral History Interviews ◽  
The City ◽  
Insight Into ◽  
Term Objective

Drawing upon a collection of oral history interviews, this paper offers an insight into entrepreneurial and residential patterns and behaviour amongst Turkish Muslims in the German city of Bremen. The academic literature has traditionally argued that Turkish migrants in Germany have been pushed into self-employment, low-quality housing and segregated neighbourhoods as a result of discrimination, and poor employment and housing opportunities. Yet the interviews reveal the extent to which Bremen’s Turkish Muslims’ performances and experiences have overwhelmingly been the consequences of personal choices and ambitions. For many of the city’s Turkish Muslim entrepreneurs, self-employment had been a long-term objective, and they have succeeded in establishing and running their businesses in the manner they choose with regards to location and clientele, for example. Similarly, interviewees stressed the way in which they were able to shape their housing experiences by opting which districts of the city to live in and by purchasing property. On the whole, they perceive their entrepreneurial and residential practices as both consequences and mediums of success, integration and a loyalty to the city of Bremen. The findings are contextualised within the wider debate regarding the long-term legacy of Germany’s post-war guest-worker system and its position as a “country of immigration”.

Entrepreneurship as Social Status: Turkish Immigrants’ Experiences of Self-Employment in Finland

2008 ◽  
Vol 5 (1) ◽  
pp. 53-62 ◽  
Author(s):  
Östen Wahlbeck
Keyword(s):  
Social Status ◽  
Fast Food ◽  
Economic Hardship ◽  
Social Aspects ◽  
Food Sector ◽  
Turkish Immigrants ◽  
Self Employment

The article discusses the experiences of self-employment among immigrants from Turkey living in Finland. The immigrants are mainly active in the restaurant and fast food sector in Finland, primarily in small kebap and pizza businesses. The article argues that both economic and social aspects explain the experiences of self-employment. Despite economic hardship, the freedom and social status connected to entrepreneurship is highly valued. Self-employment provides a positive self-understanding and a good social status, which the immigrants from Turkey find it difficult to achieve by any other means in Finnish society

First Steps towards Self-Employment – Microcredit for Enterprise in Scotland

2014 ◽  
Vol 23 (2) ◽  
pp. 169-191 ◽  
Author(s):  
Neil McHugh ◽  
Morag Gillespie ◽  
Jana Loew ◽  
Cam Donaldson
Keyword(s):  
Economic Policy ◽  
Small Businesses ◽  
Enterprise Development ◽  
Grameen Bank ◽  
Economic Strategy ◽  
Self Employment ◽  
Start Up ◽  
The Uk ◽  
Poor Communities

While lending for small businesses and business start-up is a long-standing feature of economic policy in the UK and Scotland, little is known about the support available for those taking the first steps into self-employment, particularly people from poorer communities. This paper presents the results of a project that aimed to address this gap. It mapped provision of support for enterprise, including microcredit (small loans for enterprise of £5,000 or less) and grants available to people in deprived communities. It found more programmes offering grants than loans. Grants programmes, although more likely to be time limited and often linked to European funding, were generally better targeted to poor communities than loan programmes that were more financially sustainable. The introduction of the Grameen Bank to Scotland will increase access to microcredit, but this paper argues that there is a place – and a need – for both loans and grants to support enterprise development across Scotland. A Scottish economic strategy should take account of all levels of enterprise development and, in striving towards a fairer Scotland, should ensure that the poorest people and communities are not excluded from self-employment because of the lack of small amounts of support necessary to take the first steps.

High Technology Entrepreneurship

2018 ◽  
Vol 6 (6) ◽  
pp. 236
Author(s):  
Harjyot Kaur ◽  
Manjit Kaur
Keyword(s):  
Social Entrepreneurship ◽  
New Products ◽  
High Technology ◽  
Asset Ownership ◽  
Technology Entrepreneurship ◽  
Self Employment ◽  
Development Section ◽  
Value Of Firm ◽  
Ownership Rights ◽  
Selection Of

High Technology entrepreneurship is very important aspect in many debates, including those which are regarding launching new firms and development, regional economic development, section of stakeholders, selection of markets, educating managers and scientists.The purpose of this article is to define the high technology entrepreneurship, and identify its various aspects in relation with economics, entrepreneurship and management.High technology entrepreneurship is an investment in a project that uses various specialized individuals and various assets to create and capture the value of firm. Collaborative experiments and production of new products, assets and their attributes, which related to advances in scientific and technological knowledge and the firm’s asset ownership rights are the various factors which distinguishes Technology entrepreneurship from other entrepreneurship types (e.g. Social entrepreneurship, Small business and Self employment).

I. S. A. Baud. Forms of Production and Women's Labour: Gender Aspects of Industrialisation in India and Mexico. New Delhi: Sage Publications. 1992. 321 pp.Hardbound. Price: Indian Rs 295.00.

1993 ◽  
Vol 32 (1) ◽  
pp. 129-131
Author(s):  
Naureen Talha
Keyword(s):  
Large Scale ◽  
Indian Society ◽  
New Delhi ◽  
Scale Production ◽  
Female Labour ◽  
Self Employment ◽  
Commodity Production ◽  
Large Scale Production ◽  
Mexican Society ◽  
Small Production

The literature on female labour in Third World countries has become quite extensive. India, being comparatively more advanced industrially, and in view of its size and population, presents a pictures of multiplicity of problems which face the female labour market. However, the author has also included Mexico in this analytical study. It is interesting to see the characteristics of developing industrialisation in two different societies: the Indian society, which is conservative, and the Mexican society, which is progressive. In the first chapter of the book, the author explains that he is not concerned with the process of industrialisation and female labour employed at different levels of work, but that he is interested in forms of production and women's employment in large-scale production, petty commodity production, marginal small production, and self-employment in the informal sector. It is only by analysis of these forms that the picture of females having a lower status is understood in its social and political setting.

TAX FOR THE SELF-EMPLOYED: PROS AND CONS

2020 ◽  
Author(s):  
S.S. Hasanova ◽  
R.R. Hatueva ◽  
A.L. Arsaev
Keyword(s):  
Income Tax ◽  
The State ◽  
The Self ◽  
State Budget ◽  
Self Employment ◽  
Time Work ◽  
Part Time ◽  
Pros And Cons ◽  
Crisis Conditions ◽  
Part Time Work

This article discusses the pros and cons of applying professional income tax. Professional income tax is not mandatory, but an alternative way to pay 2 taxes on self-employment or part-time work. The introduction of this tax can mediate an increase in revenues to the state budget, which is of particular importance for the country in post-crisis conditions.

Sign in / Sign up

Export Citation Format

Share Document