Authors : Zaralahy Cyprien; Dr. Georges Solofoson; Dr. Wili Chrétien Jaoroby; Joël Randriamihaingo; Shella Désiré Randriarilalao; Rakotovao Daniel; Gustave Ernest Rasolonjatovo; Dr. Lalaina Henintsoa Razafimanandraibe

Volume/Issue : Volume 9 - 2024, Issue 3 - March

Google Scholar : https://tinyurl.com/4fy3t2fb

Scribd : https://tinyurl.com/yck2293s

DOI : https://doi.org/10.38124/ijisrt/IJISRT24MAR1364

Abstract : No country can live without autarchy or can develop fully without autonomy. However, each country is classified according to its stage of development, whether it is underdeveloped, developing or developed. This classification depends on the economic, political and social strength of the country in question. The objective of this article is to present the perspective of entrepreneurship vis-à-vis economic policy, with particular emphasis on the country's fiscal management. In this context, many entrepreneurs are impacted by this policy, and we can see that the current social inequality in Madagascar is largely justified by the purchasing power of its population. This situation will lead to a proliferation of informal companies and tax evasion. This is an opportunity for decision-makers, including politicians, to make a thorough assessment. It is also a crucial moment for the Malagasy population to wake up and remain united in the interest of the country. The aim of this work is therefore to highlight the place of entrepreneurship in a country like Madagascar and to promote its role. In this regard, recommendations are made to all decision-makers, notably politicians and the State, with a view to establishing a fair and efficient tax system in Madagascar.

Keywords : Entrepreneur , Liable, Taxation, Taxpayer.