From Fiscal Extraction to Entrepreneurial Acceleration: A Next-Generation Theoretical Architecture for Tax Policy Formation in the Business Sphere

Аннотация

In modern market economies, tax policy is simultaneously a fiscal backbone of the state and a decisive institutional signal shaping business behavior, investment horizons, and the quality of the entrepreneurial climate. Yet, in many transitioning systems, tax reforms frequently outpace the development of coherent theoretical frameworks, producing instability, compliance costs, and incentives for informality. This article systematizes the theoretical foundations of tax policy formation in the business sphere by integrating classical, neoclassical, Keynesian, and institutional perspectives and linking them to practical mechanisms of tax administration, special tax regimes, and incentive design. Using scientific abstraction, structural-functional analysis, theoretical generalization, and comparative analysis, the study clarifies how fiscal, regulatory, and stimulating models interact in real policy mixtures and how stability, transparency, and administrative simplicity condition business responses. The results propose an integrated conceptual architecture for “balanced tax policy” that aligns budget sustainability with entrepreneurial development through predictable rules, targeted incentives, and efficient administration. The discussion emphasizes institutional quality and risk-management logic as key determinants of compliance, competitiveness, and long-term growth.