Simplified entrepreneurial activity in Estonia


  • Maret Güldenkoh



sole proprietorship, self-employment, micro-entrepreneurship, tax behaviour, business account, business income of a natural person


The article focuses on the entrepreneurial activities of a natural person. The development of the entrepreneurial activities of individuals in East-European countries and Estonia since the re-establishment of independence will be explained. Similarly, the tax compliance of natural persons as taxpayers and the development of their tax behaviour as well as the possibilities of declaring an individual’s business income in Estonia will be discussed. An analysis is provided of the implementation of the Simplified Business Income Taxation Act in 2019-2020 and the profitability of the entrepreneurial activities of sole proprietors in the same period. The discussion will also explore the attitudes of individuals opting for micro-entrepreneurship. The entrepreneurial activities of individuals in 2019-2020 in terms of their number, gender and profitability will also be analysed. The results of the analysis confirmed the theoretical basis and revealed that the number of people active in micro-entrepreneurship has increased and will definitely increase also in the future. The reason lies in reduced bureaucracy allowing natural persons to be tax compliant without additional responsibilities


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How to Cite

Güldenkoh, M. (2022). Simplified entrepreneurial activity in Estonia. Estonian Discussions on Economic Policy, 30(1-2), 104–121.



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