Regionalne dysproporcje w polityce fiskalnej a rozwój sektora MŚP na przykładzie wybranych państw OECD
Regional disproportions in fiscal policy vs. SME sector development on the example of chosen OECD countries

Summary/Abstract: Small and medium-sized enterprises (SMEs) make up more than 95% of the companies, generating 60–70% of employment with a special job creation role in most OECD countries, while in Australia, France and Luxembourg their share is 75%. Big business players reduce employment by changing the existing employment contracts for outsourcing which makes potential for SMEs. The strategy of large companies, in a sense, forces a certain level of entrepreneurship and initiative among local societies, increasing the importance and the role of SMEs not only at the local level but ultimately in the whole economy. The aim of this article is to determine the effectiveness of regional fiscal policies, with particular emphasis on the specificity of tax burdens and public expenditure, which in many cases will be the motive force for the development or stimulation of entrepreneurship.

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