通过应对COVID-19的财政措施确保韧性;毛里求斯微型中小企业(MSMEs)实证研究

IF 1.5 Q2 ECONOMICS
A. Beebeejaun
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引用次数: 1

摘要

官方当局制定了若干行动计划,包括财政支持措施,以帮助中小微企业应对COVID-19的负面影响。在这方面,本研究的目的是批判性地评估毛里求斯当局最近为应对COVID-19而采取的财政政策,评估一些当地中小微企业对这些举措的认识和看法,调查这些中小微企业从中受益的程度,并就如何加强现有框架以确保可持续和公平发展向毛里求斯当局提出建议。本研究采用了定量和定性两种研究方法。主要数据是通过对毛里求斯的一些中小微企业进行调查获得的,次要数据是通过参考有关研究课题的法律和政策文件获得的。使用SPSS软件对原始数据进行统计检验,以说明研究结果。尽管这些举措值得称赞,但为本研究进行的调查表明,毛里求斯的中小微企业对这些财政支持措施的认识并不强烈。此外,在被问及他们是否利用了这些税收优惠时,得出了一个中等的平均平均值,这意味着并非所有中小微企业都充分受益于财政支持,以帮助他们应对COVID-19的负面影响。目前,本研究将是关于毛里求斯当局为应对COVID-19带来的问题而采取的财政措施有效性的首批学术著作之一。这项研究的目的是将大量的经验、理论和事实信息结合起来,这些信息不仅对学术界有用,而且对各种利益相关者有用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Ensuring resilience through fiscal responses to COVID-19; an empirical study of Mauritian micro small medium enterprises (MSMEs)
PurposeThe official authorities have established several action plans including fiscal support measures to help micro, small and medium enterprises (MSMEs) counter the negative repercussions of COVID-19. In this regard, the purpose of this research is to critically assess the recent fiscal policies endeavoured by the Mauritian authorities in response to COVID-19, to assess the awareness and perception of some local MSMEs of these initiatives, to investigate the extent to which these MSMEs have benefited from them and also, to suggest recommendations to the Mauritian authorities on how to enhance the existing framework to ensure sustainable and equitable development.Design/methodology/approachThis study has adopted both the quantitative and qualitative research methods. Primary data were obtained by conducting a survey of some Mauritian MSMEs, and secondary data were obtained by referring to laws and policy papers on the research topic. Some statistical tests were performed using SPSS software on the primary data to illustrate the research findings.FindingsDespite the laudable initiatives, the survey conducted for this research demonstrates that MSMEs in Mauritius have a moderate awareness of these fiscal support measures. Furthermore, upon being asked whether they have availed of these tax incentives, again a moderate mean average was derived which implies that not all MSMEs have fully benefited from fiscal support to help them in countering the negative effects of COVID-19.Originality/valueAt present, this study will be amongst the first academic writings on the effectiveness of the fiscal measures undertaken by the Mauritian authorities to deal with issues entailed by the COVID-19. The study is carried out with the aim of combining a large amount of empirical, theoretical, and factual information that can be of use to various stakeholders and not only to academics.
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来源期刊
CiteScore
3.70
自引率
15.80%
发文量
22
期刊介绍: Institutions – especially public policies – are a significant determinant of economic outcomes; entrepreneurship and enterprise development are often the channel by which public policies affect economic outcomes, and by which outcomes feed back to the policy process. The Journal of Entrepreneurship & Public Policy (JEPP) was created to encourage and disseminate quality research about these vital relationships. The ultimate aim is to improve the quality of the political discourse about entrepreneurship and development policies. JEPP publishes two issues per year and welcomes: Empirically oriented academic papers and accepts a wide variety of empirical evidence. Generally, the journal considers any analysis based on real-world circumstances and conditions that can change behaviour, legislation, or outcomes, Conceptual or theoretical papers that indicate a direction for future research, or otherwise advance the field of study, A limited number of carefully and accurately executed replication studies, Book reviews. In general, JEPP seeks high-quality articles that say something interesting about the relationships among public policy and entrepreneurship, entrepreneurship and economic development, or all three areas. Scope/Coverage: Entrepreneurship, Public policy, Public policies and behaviour of economic agents, Interjurisdictional differentials and their effects, Law and entrepreneurship, New firms; startups, Microeconomic analyses of economic development, Development planning and policy, Innovation and invention: processes and incentives, Regional economic activity: growth, development, and changes, Regional development policy.
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