A literature review on how tax incentives could assist innovation and SME research ecosystem

• Main Authors: Ahmad, Nurazwa, Abdullah, Nor Hazana, Ahmad, Anita, Abu, Ghazali
• Format: Article
• Language: English
• Published: Global Academic Excellence 2021
• Subjects: HD45-45.2 Technological innovations. Automation; TA168 Systems engineering
• Online Access: http://eprints.uthm.edu.my/6256/1/J13138_12fcd260aeb468d1991953c49b115cc9.pdf; http://eprints.uthm.edu.my/6256/; https://doi.org/10.35631/AIJBES.39016

In an effort to foster the innovation and commercialization ecosystem in Malaysia, the government has introduced various tax mechanisms such as the allocation of funds from tax incentives to provide financial assistance to small and medium-sized enterprises (SMEs). As against large corporations whic...