• 1 Executive Summary
  • 2 Introduction
  • 3 The Lisbon Strategy – Impact on Financing Innovative SMEs
  • 4 Analysis of SMEs and Their Financial Structure in Selected Countries
  • 4.1 Analysis of the Economic Importance of SMEs in Europe and in Particular in the Selected Countries
  • 4.2 Financial Structure of SMEs in Selected Countries
  • 5 Analysis of the Venture Capital Market in Selected Countries
  • 5.1 Introduction to the European Venture Capital Market
  • 5.2 The European Private Equity Technology Market
  • 5.3 Equity Financing of the Future
  • 6 Impact Analysis of the Tax Framework and the Accounting Standards on Financing Innovations
  • 6.1 Tax rules Relevant for SMEs’ Access to Finance
  • 6.2 Tax Situation of SMEs
  • 6.3 Taxation of Venture Capital Companies
  • 7 Considerations to Enhance the Access of SMEs to Financial Resources
  • REFERENCES