Purpose This study aims to investigate national-level patterns and structural determinants of SIFIDE usage in Portugal (2006–2023), with the aim of evaluating the effectiveness and equity of this flagship research and development (R future research can extend these tests using firm-level data and comparative designs. Practical implications Managers should account for approval-stage dynamics and congestion when planning R policymakers should consider equity and sector-sensitive programme design to mitigate concentration of fiscal benefits. Originality/value This is a rare longitudinal and multidimensional assessment of a national R&D tax incentive, aligned with the sustainable development goals (SDGs). It provides empirical evidence on the structural determinants and distributional outcomes of SIFIDE, contributing to the debate on entrepreneurship-supporting public policy and bridges innovation-policy evaluation with managerial decision-making. Beyond evaluation, the study challenges assumptions of neutrality and equity, offering insights for scholars, policymakers and practitioners seeking to design more inclusive and strategically aligned innovation and entrepreneurship policies that better serve entrepreneurial SMEs.
Calado et al. (Tue,) studied this question.