THE ROLE OF THE TAX SYSTEM IN PROMOTING ENTREPRENEURSHIP
Keywords:
tax system, TIDZ, flat tax, public revenues, GDP, fiscal policyAbstract
This paper examines the relationship between tax policy and entrepreneurial activity in the Republic of North Macedonia, with a particular focus on the role of the tax system in supporting private sector development. Special attention is given to the importance of the Technological Industrial Development Zones (TIDZs) as instruments for attracting investment and increasing public revenues.
The research employed a comparative approach and an analysis of secondary empirical data for the period 2024–2025. The study was based on the triangulation of data from official national and international sources, enabling a comprehensive assessment of the impact of fiscal policy on entrepreneurship.
The findings indicate that fiscal policy contributes to economic growth, while the strongest effects are observed among large investors and companies operating within the TIDZs. Based on the findings, the paper offers recommendations for further improving fiscal policy and strengthening the entrepreneurial environment in North Macedonia.
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