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This review aims to map the impact of tax incentives on SMEs, analyzing existing literature to identify trends and gaps.

Tax Incentives for Small and Medium–Sized Enterprises: A Systematic Literature Review

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This review aims to map the impact of tax incentives on SMEs, analyzing existing literature to identify trends and gaps.
Conducted a systematic literature review using PRISMA guidelines
Analyzed 91 studies focused on tax incentives for SMEs
Identified patterns across firm-side and investor-side incentives
R&D tax incentives dominate the literature
Evaluation practices are mainly input-focused and fragmented
Effects of incentives vary based on firm resources and institutional context

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Systematic review analyzes tax incentives for SMEs and their impact, suggesting better evaluation practices are needed.

Lynch et al. (2026) studied this question.

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