Initiative
With one's own initiative one takes the initiative for an action oneself. Initiative (from Latin initium , “beginning”) is the impetus or the first step towards an action. In a broader sense, initiative also refers to a person's ability to act of their own accord, to make decisions, or to display an entrepreneurial spirit.
Initiative in the political discussion
In Germany, the term is often discussed in connection with the question of the limits of social policy . Ludwig Erhard saw initiative as an important element of the social market economy . Social policy should not aim to guarantee a person full security against all adversities of life from the hour of his birth, ie to shield him in an absolute way from the vicissitudes of life.
Initiative in psychology
In psychology, initiative is recognized as a very essential characteristic of human characteristics. Initiative obviously plays an essential role both as an entrepreneurial skill and to get out of a possible unemployment accordingly; "People with a high level of initiative are more likely to find a job again or are self-employed". In doing so, personal initiative is probably not a genetically determined criterion, but can be trained; Significant effects could be measured after only two days of training (training to increase initiative among the unemployed.) The increase in initiative is also achieved by increasing self-confidence and self-efficacy .
Entrepreneurship
In tax law , the entrepreneurial initiative is a prerequisite for the acceptance of a commercial enterprise according to § 15 EStG , which is checked by the tax authorities on the basis of the income tax guidelines. The legal term is also used by the jurisdiction of the tax courts . As a feature of independent commercial activity, the entrepreneurial initiative requires that it is perceived for its own account.
Web links
Individual evidence
- ^ Ludwig Erhard: Prosperity for All (PDF file; 2.23 MB), Econ Verlag Düsseldorf / Vienna (1957) p. 246
- ↑ (Frese et al., 1997), PDF ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
- ↑ (Frese et al., 2002), PDF ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
- ↑ Note 134 of the Income Tax Directive 2000, here notes on § 15 EStG.
- ↑ BFH , judgment of September 27, 1988, Az. VIII R 193/83, full text .
