There is important literature that analyzes the relationship between entrepreneurship and economic growth. But it is also essential to consider the variables that influence entrepreneurship. In this sense, innovations, institutions, and human capital would be the main variables to consider, as they allow the entrepreneur to create new products, make them more competitive, or access new markets. At the same time, entrepreneurs establish the legal framework and the social climate to develop its activity, so innovations are generated and assimilated. But it is also essential to consider the degree of development and economic growth that countries present.