Full Length Research Paper
References
Bell J (1993). How to complete your research project successfully. New Delhi: UBSPD. |
|
Berger AN, Udell GF (1998). The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle. Journal of Banking and Finance 22(6-8):613-673. |
|
Broersma L, Gautier P (1997). Job creation and job destruction by small firms: An empirical investigation for the Dutch manufacturing sector. Small Business Economics 9(3):211-224. |
|
Chen D, Lee FC, Mintz J (2002). Taxation, SMEs and entrepreneurship. Available at: |
|
Chukwumerije T, Akinyomi O (2011). The impact of tax incentives on the performance of small-scale enterprises. Published Thesis, Redeemer's University, Ogun State, Nigeria. |
|
Colmar B (2005). Measuring the tax compliance costs of small and medium sized businesses. Available at: |
|
Comanor WS (1967). Market structure, product differentiation, and industrial research. The Quarterly Journal of Economics 81(4):639-657. |
|
De Wit G, De Kok J (2014). Do small businesses create more jobs? New evidence for Europe. Small Business Economics 42(2):283-295. |
|
De-Wit G, De-Kok J (2014). Do small businesses create more jobs? New evidence for Europe. Small Business Economics 42(2):283-295. |
|
Githaiga I (2013). The impact of tax incentives on foreign direct investments inflows of firms listed at the Nairobi Securities Exchange (Unpublished MBA Project). University of Nairobi, Kenya. |
|
Goolsbee A (2004). The impact of the corporate income tax: evidence from state organizational form data. Journal of Public Economics 88(11):2283-2299. |
|
Gravelle J (2013). Corporate tax incidence: review of general equilibrium estimates and analysis. National Tax Journal 66(1):185-214. Available at: |
|
Hansson A, Brokelind C (2014). Tax Incentives, Tax Expenditures Theories in R&D: The Case of Sweden. World Tax Journal 6(2):168- |
|
200. |
|
Heshmati A (2001). On the growth of micro and small firms: evidence from Sweden. Small Business Economics 17(3):213-228. |
|
Kaplan D (2001). Rethinking Government Support for Business Sector R&D in South Africa: the case for tax incentives. South African Journal of Economics 69(1):72-92. |
|
Keen M (2013). Taxation and development: Critical issues in taxation and development. Cambridge: MIT Press. |
|
Kothari CR (2000). Research methodology: methods and techniques (2nd Ed.) New Delhi: Pearson Education Ltd. |
|
Külter B, DemirgüneÅŸ K (2007). Determinants of profitability in retailing firms: An empirical study on ISE listed retailing firms. Journal of Çukurova University and Institutions of Social Sciences 2(34):445-460. |
|
MINICOM. (2016). Rwanda: MINICOM to Set Up SMEs Website. Available at: |
|
Ministry of Finance and Economic Planning (MINECOFIN) (2012). The Rwanda investment board provides tax incentives. Kigali: MINECOFIN. Available at: View |
|
Mintz J, Chen D (2011). Small Business Taxation: Revamping Incentives to Encourage Growth. SPP Research Paper 1-31. |
|
Sekaran U, Bougie R (2016). Research methods for business: A skill building approach. John Wiley & Sons. |
|
UNCTAD (2003). The financial grants to encourage investment and employment in non-traditional sectors. New York: UNCATAD. |
|
Vann RJ, Holland D (1998). Income tax incentives for investment. Tax Law Design and M Drafting 2(1):986-1020. |
|
Young JF (2009). Decision-making for small business management (4th Ed.). Florida: Krieger Publishing Company |
|
Zee HH, Stotsky JG, Ley E (2002). Tax incentives for business investment: A primer for policy makers in developing countries. World Development 30(9):1497-1516. |
Copyright © 2025 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0