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...

Small businesses, aware of the development trends prevailing in the market and the competition, have begun to use increasingly often the Web and its tools as a place of their business activity and to extend the scope of their activity through virtual reality. The small business sector can...

Small enterprises operating under conditions of uncertainty ought to introduce innovative solutions oriented towards their growth and development. As numerous studies indicate, small businesses are gradually intensifying their efforts to increase their ability to implement innovative changes....