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Fiscal Policy Before And During Covid-19 And Its Impact On The Creation Of New Companies

Author

Listed:
  • ANETTA SOKOŁOWSKA

    (Department of Entrepreneurship, University of Information Technology and Management in Rzeszow, Poland)

  • VIKTOR TRASBERG

    (Department of Aviation Services, Estonian Aviation Academy, Estonia)

Abstract

The article analyses relationships between fiscalism indicators and the number of newly registered companies (i.e. a new business density index). The study covered the period from 2015 to 2020 (inclusive). Considering the timeframe, the purpose is to determine the impact of COVID-19 on new firm formation. Two principal research hypotheses are formulated. The first hypothesis assumes a negative impact of fiscal burden on the creation of new firms. The second hypothesis assumes that COVID-19 reduced interest in starting new business entities. The research results demonstrate that there is a negative relationship between fiscalism and new firm formation. Contrary to expectations, the research has shown that COVID-19 did not adversely affect the creation of new companies, as the new business density index remained stable in most of the analyzed countries.

Suggested Citation

Handle: RePEc:wsz:fiq000:v:18:y:2022:i:4:id:513
DOI: 10.2478/fiqf-2022-0028
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