Tax incentives as a factor in the sustainable development of small and medium-sized businesses

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Easing the tax burden could enhance the growth of small and medium-sized businesses, improving overall fiscal health.
Key findings indicate that relaxation of mandatory contributions can positively impact the wage fund for SMEs.
Using the Laffer approach, the study assesses the relationship between tax rates and fiscal revenues from SMEs.
The transition to a progressive taxation system may provide a balanced approach to fiscal revenues and SME development.

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Assessment of tax burden on SMEs reveals implications for fiscal policy and growth support.

Yunusov et al. (2025) studied this question.

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