Executors of entrepreneurial processes are individuals who undertake entrepreneurial activities in interaction with microenvironment and macroenvironment factors. The entrepreneurial environment affects the entrepreneurial activity executors and thus the type of entrepreneurial activity. Therefore, entrepreneurship is observed at the individual and organizational level, taking into account the national and organizational context of entrepreneurial activity. It has been established that in developed economies, entrepreneurship within the organization is a substitute for lower rates of undertaking new entrepreneurial ventures, and in developing countries it represents a greater possibility of surviving initial entrepreneurial activities. Employee entrepreneurial activity implies a novelty for which it is necessary to timely identify and seize opportunities. Opportunity-based entrepreneurship is based on the knowledge necessary to identify and gather the necessary information. Entrepreneurial knowledge and skills place the available information in a unique entrepreneurial context that represents an opportunity for entrepreneurial action. Entrepreneurship education is considered an important factor in organizational support for entrepreneurial activity within an organization. Tax relief, as an incentive for investment in entrepreneurship education of employees, enables the acquisition of specific knowledge, entrepreneurial skills and entrepreneurial orientation necessary to undertake entrepreneurial activity for the needs of the organization.