I am looking to get a dissertation proposal in the triangle field of management/entrepreneurship and taxation. The goal is to show if and how taxation rules affect the motivation of entrepreneurs to establish new businesses and how taxation rules affect the way and mechanisms chosen by entrepreneurs while setting up their new ventures. In essence the work should discuss and layout: (a) the theoretical foundations to discuss the forces imposed on entrepreneurs through the tax system (b) the reasoning to apply different or unique tax rules on young ventures – as oppose to freelancers and to mature corporations (c) is the era of collaborative economy subject to the same influence of country’s tax rules – or more to global forces of supply and demand? (d) is the case of corporate entrepreneurship different than classic/venture one? (e) should the tax system be a driving or neutral force on entrepreneurship? advantages and disadvantages Please see relevant paper: https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_paper_70.pdf Taxes have been arounds for centuries. So was entrepreneurship. Goal of the paper is the examine, on the theoretical level, whether modern/digital entreprunership in the collabertive economy – like being an Uber driver, fiverr freelancer of AirBNB owner give rise to new tax challenges and considerations. Focus should be to lay down a theoretical framework on taxation of the new collaborative economy. other/old literature should be only use as secondary tool – while main focus should be – given all modern tax theory, theory of entrepreneurship and collaborative economy – how should we construct the “right” tax system? how will it affect entrepreneur’s wishes, desire and behavior? will it bring the “optimal” collective result? What would be the expected impact of those proposed rules? Should taxation system be used to encourage entrepreneurship OR to collect additional funds? Prior knowledge and understanding of tax theory and entrepreneurship is a MUST.
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