Social Expectations of the Prospective Internet Entrepreneurs on the Tax System of the Russian Federation

Abstract

The article reveals both theoretical foundations of internet entrepreneurship and practical ones. Here we present the results of the author’s research of students of Moscow universities on the subject of entrepreneurship in the network. The article reflects the degree of integration of young people in the internet space, the willingness of students to become entrepreneurs in the network, as well as an assessment of the current tax situation in the country. As a result of the analysis of the empirical data, we calculated normalised indexes such as the experience index of income on the internet, the planning index of the beginning of entrepreneurship on the internet in the coming year, the planning index officially registered in case of the start of the internet entrepreneurship. Besides the analysis of the associations of students with entrepreneurial activity on the internet we also describe the level of tax literacy of young people. The results of the empirical research allowed estimating the level of social expectations of potential internet entrepreneurs as concerns the tax system of the Russian Federation. The authors note the importance of the educational aspect of doing business on the internet. It emphasises the necessity of comprehensive interpretation of the phenomenon under consideration, which will provide top management with reliable information for making objective and balanced decisions to develop the entrepreneur sector in the country and improve the tax orientations of young people.