An entrepreneur is best described as a _____________.

An entrepreneur is best described as a person who initiates, manages, and assumes the risks of a business venture. This definition emphasizes the human aspect of entrepreneurship, as it inherently involves creativity, innovation, and decision-making skills. Entrepreneurs are typically characterized by their willingness to take risks to create a new product or service, identify market opportunities, and set up businesses to meet consumer needs.

Focusing on the other choices, "place" and "thing" do not accurately capture the essence of entrepreneurship, which is heavily reliant on individual initiative and action. Similarly, "tax base" refers to a financial concept related to the capacity of an economy to generate tax revenue, but it does not pertain to the core definition of an entrepreneur. Hence, identifying an entrepreneur as a person encapsulates their active role in driving business and economic development.