The paper aims to examine whether R&D-active companies are financially constrained based on a self-assessment approach. A second aim is to check whether a company's size has any impact on access to capital for R&D-active firms. The study is based on data collected from more than 400 enterprises...

Designing an effective tax regime for small businesses remains a pressing issue. The authors engaged a comparative analysis of types and methods of tax incentives for small business and innovative business in global practice. It is concluded that the stimulating function of the taxation system...

For the past 40 years, the most dynamic economies in the world were China and India. From approx. 5% of US GDP level, China grows to 26% and India to 11% of current US levels. The ratio of foreign trade to GDP is similar for both countries as well as capital flows to GDP. So why did China...