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...