Europe has also come to capitalism, but through religion in another way. Protestantism, which emerged as a counterbalance to Catholicism, created a new model of ethics, where hard work and the accumulation of money as the tangible equivalent of divine grace became the main values. Germany, England and Holland lived by the principle that if you worked in the sweat of the face, counted every penny and eventually saved a million, then you are chosen by God and will be saved.
In Germany (which is inhabited by both Catholics and Protestants), the best economic success was achieved by Protestants: they were the backbone of entrepreneurs and highly qualified technicians. A characteristic feature of Protestant societies is that they conduct business not only for the sake of increasing personal consumption, but as a godly activity. More than one generation of people, brought up on the principles of respect for work and money, have made the European economic model as it came to us.
Such different principles of capitalism have led to the fact that today, taxes from small and medium-sized businesses in Europe and the United States (which are all called developed countries) provide 50% of GDP. In Russia this figure is 17%.6.
So, entrepreneurship is a complex category. It can be considered in different aspects: organizational, economic, legal, etc.
Entrepreneurship is, first, a type of human activity. And entrepreneurial activity is not reduced to a simple set of actions. It consists of related and consistent entrepreneurial activities (actions) having a common goal. The main purpose of entrepreneurial activity is the production and supply of such goods to the market, for which there is demand and which brings profit7. However, the focus on commercial success is not a self-sufficient goal in modern business.
Along with making profit for business entities, the question of creating their own business (business), in which the production of goods, performance of work and provision of services is carried out, also acquires fundamental importance.
Entrepreneurial structures take part in solving social problems of the Russian society, donate their funds for the development of culture, education, health care, and environmental protection. One of the main constitutional duties of entrepreneurs is the payment of legally established taxes and fees.
At the same time, the goal of creating entrepreneurial structures is not to pay taxes and fees. In accordance with the Tax Code of the Russian Federation (TC), each person must pay legally established taxes and fees. This is a public obligation of entrepreneurs, resulting from the implementation of entrepreneurial activities.
The organizational aspect of entrepreneurship is expressed in the following. The basis of practical human activity is a purposeful action. In turn, the action is understood as a process aimed at the implementation of a simple current task or subordinate to the achievement of an intermediate result of the holistic activity.
In the scientific environment, entrepreneurship from the point of view of economic certainty is considered in three aspects: as an economic category; as a method of management; as a type of economic thinking.
Thus, to characterize entrepreneurship as an economic category, the system of relations between business entities and objects is used. In turn, considering entrepreneurship through the prism of the method of running a business, economists identify such characteristics of entrepreneurship as independence and independence of economic entities.
Entrepreneurship is a special type of economic thinking, characterized by a set of original views and approaches to decision-making. The central place here belongs to the personality of the entrepreneur. This is a special mindset, the will to win, the desire to fight, the creative nature of his work.
Schumpeter interpreted entrepreneurship as innovation. Entrepreneurs, according to the definition of J. Schumpeter re are economic entities whose function is to implement new combinations and which act as active subjects of the enterprise9. At the same time, J. Schumpeter believes that the traditional limitation of the circle of entrepreneurs only to "independent subjects" (individuals) is, in principle, wrong. Entrepreneurs should include all those who perform this function, including employees of the organization, as well as those who perform the innovation function impulsively and sporadically: economists, financiers, lawyers, consultants.