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Prior research investigates the role of start-up costs and taxes with regard to entrepreneurship. Yet, little distinction is made regarding the type of entrepreneurship, particularly innovative versus non-innovative entrepreneurship. We shall argue that start-up costs and taxes are associated in different ways with innovative versus non-innovative entrepreneurship. Taxes being recurring costs should mainly relate to innovative entrepreneurship, whereas start-up costs being one-off costs should mainly relate to non-innovative entrepreneurship. Analyzing a dataset of 632,116 individuals, including 43,223 entrepreneurs from 53 countries, we can partially confirm our predictions. Corporate taxes show a negative relationship with innovative entrepreneurship, whereas income taxes seem to have no relationship. High start-up costs have a positive relationship with innovative entrepreneurship, although this finding only holds true in cross-sectional investigations. Our paper contributes to the discussion on how governmental regulation and taxes relate to entrepreneurship.

Using an empirically based methodology, the scientific approaches to define the concepts of "innovation" and "innovation policy" are summarized. It is substantiated that the goal of implementing innovative entrepreneurship is the transition to an innovative model of development, which requires the implementation of the following priority tasks: integration of all stages of innovative entrepreneurship in the region; formation of competitive regional innovative products; increasing the level of quality of institutional infrastructure; improvement of information provision of innovative processes; stimulation of regional business entities to ensure innovative activity; creation of communications in the "science-production" system; ensuring quality training of specialists in the field of innovative entrepreneurship; development of knowledge-intensive industries; effective use of innovative potential and intellectual capital of the region. Modeling of the innovative entrepreneurship profile of the regions led to the conclusion that the main task, for each of the regions, is to develop measures to increase the level of formation of its innovative entrepreneurship space, which will have the effect of optimizing the economic results of the operation and increase its competitiveness in domestic and international markets.

This timely book provides a fresh perspective on contemporary research in the field of entrepreneurship and small business, considering both theory and application. Drawing together leading-edge European research, the expert contributors apply a variety of research methods to a number of specific issues - including the entrepreneurial climate at universities, the role of knowledge and experience in the internationalization of knowledge-intensive firms, the links between entrepreneurial orientation and performance in micro-sized firms, and organizational entrepreneurship. In so doing, the book

This timely book presents contemporary research on the key role of entrepreneurship in firm growth and development strategies. The contributors reveal that a high level of entrepreneurial activity contributes to economic growth, innovative activities, competition, job creation and local development. -- The contents of the book, although varied in terms of the topics covered and research methods used, demonstrate the role of entrepreneurship in relation to growth and economic development in a variety of different contexts. Drawing together leading-edge European research, the expert contributors analyse a number of different issues, such as whether firm growth and performance are different concepts in entrepreneurship studies, growth strategies of IT firms, the start-up funding process, cross-border co-operation between enterprises and SME competitiveness. -- Entrepreneurship, Growth and Economic Development will appeal to researchers and students of entrepreneurship and small business. Policy-makers will also find this book a source of inspiration.

The complex global environment for entrepreneurship has experienced significant change during the past decade. University based entrepreneurship is at the nexus of this environment. Students and faculty of entrepreneurship are uniquely positioned as agents in the movement of discovery and innovation.

With growing popularity of start-ups and entrepreneurial businesses in various sectors and the government's support towards graduate entrepreneurship, entrepreneurship education for non-business disciplines has been expanding in higher education institutes. To infuse entrepreneurial skills among non-business students, entrepreneurship education should be more specific and discipline-based. The relevant medium in the teaching and learning process is a module, which is a resource that contains materials, methods, limitations, and evaluation systematically arranged to best capture the student's interest. In this paper, we will describe an innovative curricular model that was tested in developing an entrepreneurship module for students of social sciences. The module was designed, developed and conducted for social science students in transforming learning of entrepreneurship, increasing the students' entrepreneurial intentions and investigate the effect of the designed course on the students' attitude towards entrepreneurial behavior. This module supports the existing teaching materials by providing opportunities for students to learn independently the concepts described within the module, improve competencies and foster entrepreneurial spirit. This paper discusses a summary of the design process, delivery method, and teaching and learning activities that were implemented.

With growing popularity of start-ups and entrepreneurial businesses in various sectors and the government's support towards graduate entrepreneurship, entrepreneurship education for non-business disciplines has been expanding in higher education institutes. To infuse entrepreneurial skills among non-business students, entrepreneurship education should be more specific and discipline-based. The relevant medium in the teaching and learning process is a module, which is a resource that contains materials, methods, limitations, and evaluation systematically arranged to best capture the student's interest. In this paper, we will describe an innovative curricular model that was tested in developing an entrepreneurship module for students of social sciences. The module was designed, developed and conducted for social science students in transforming learning of entrepreneurship, increasing the students' entrepreneurial intentions and investigate the effect of the designed course on the students' attitude towards entrepreneurial behavior. This module supports the existing teaching materials by providing opportunities for students to learn independently the concepts described within the module, improve competencies and foster entrepreneurial spirit. This paper discusses a summary of the design process, delivery method, and teaching and learning activities that were implemented.

The complex global environment for entrepreneurship has experienced significant change during the past decade. University based entrepreneurship is at the nexus of this environment. Students and faculty of entrepreneurship are uniquely positioned as agents in the movement of discovery and innovation.