Tax Incentives for Small and Medium–Sized Enterprises: A Systematic Literature Review
ABSTRACT This paper presents a PRISMA‐guided systematic literature review of 91 studies analyzing tax incentives for small and medium‐sized enterprises (SMEs) and their stakeholders. Adopting an SME‐specific, instrument‐agnostic perspective, spanning both firm‐side and investor‐side incentives across multiple tax instruments, we identify three patterns.
Adam Lynch +2 more
wiley +1 more source
Informal Firms' Adoption and Use of Mobile Money Under Uncertain Times: Evidence From Burkina Faso
ABSTRACT This paper investigates how uncertainty affects mobile money adoption and use by informal businesses. Despite the prevalence of the informal sector in developing countries and the recognized potential of mobile money for financial inclusion, empirical research on its adoption and usage among unregistered businesses is limited.
Serge Stéphane Ky, Clovis Rugemintwari
wiley +1 more source
ABSTRACT The crucial role of environmental dynamism (ED) in achieving supply chain responsiveness (SCR) has become a controversial topic in extant literature. However, despite several empirical studies on environmental dynamism and supply chain responsiveness, inconsistent findings and underexplored areas leave supply chain managers less informed about
Alexander Otchere Fianko +3 more
wiley +1 more source
Non-farm employment in small-scale enterprises in Romania: policy and development issues [PDF]
The aim of this paper is to summarise the results of a non-farm micro- enterprise survey in rural and peri-urban Romania and to examine their impact on the development of sustainable rural livelihoods.
Angela Gaburici, Junior Davis
core
PEMODELAN PREFERENSI PENGAJUAN KREDIT USAHA MIKRO (KUM) DI BANK X OLEH PEMILIK USAHA MIKRO DI SURABAYA DENGAN METODE CHAID [PDF]
In the aim of developing and strengthening the micro, small and medium enterprises (MSMEs), the government of Indonesia provide financial support for MSMEs enterpreneur through commercial loans which is held by several national bank.
Ariestanti, Niken +1 more
core
Knowledge Networks around the Strategic Alliances of Micro Coffee Producers [PDF]
The organizational process that goes from the knowledge networks to the strategic alliances supposes a management, production and transfer of information that the literature differentiates according to the degree of empathy, commitment, entrepreneurship,
Guillén, J. C. (Javier) +2 more
core +1 more source
Improving MSME Business by Preparing Financial Reports Based on MSME SAK
<em>The purpose of this community service is to help MSMEs record simple financial transactions and prepare financial reports based on the MSME SAK which are used by MSMEs fostered by Pojok Entrepreneur as a basis for decision making. The community service method used is the training and mentoring method. The training method is used by presenting
Ihsan Nasihin +3 more
openaire +1 more source
3G Internet Diffusion and Secondary Education Attainment: Evidence of Opportunity Cost in Vietnam
ABSTRACT Mobile internet diffusion has led to significant societal and economic transformations since its early diffusion, especially in the Global South. This has implied changes in human capital formation, particularly through education, and has reshaped the trade‐off between education and employment, especially among the younger population.
Trang Thi Pham, Bernardo Caldarola
wiley +1 more source
THE ROLE OF BANKS IN THE DEVELOPMENT OF MICRO, SMALL AND MEDIUM IN INDONESIA IN DEALING WITH FREE TRADE ERA [PDF]
Development of Small and Medium Enterprises (MSMEs) in the face of free market must be based on the hard effort and continuous in making MSMEs as a tough business. Therefore MSMEs products cultivated at least have a comparative advantage, even highly
Kholisoh, Dr. Luluk +2 more
core
Role of Insurance in the Development of India’s Micro, Small and Medium Enterprises
This paper investigates the role of Insurance in the development of Micro, Small and Medium Enterprises (MSMEs) in India. MSMEs have been accepted as a crucial component of an economy irrespective of the phase of development it is in.
Abhijit Chakraborty, Ashim Kr Das
doaj

