Impact of SciTech – Finance integration policy implementation on SME innovation performance: Mediating effect of tax burden

Biyun Xiao, Ling Chen and Haibo Li

Finance Research Letters, 2025, vol. 77, issue C

Abstract: This study explores the impact of implementing science and technology (SciTech) and finance integration policies on the innovation of small- and medium-sized enterprises (SMEs) from the innovative perspective of the policies’ effectiveness. Findings reveal that the implementation of SciTech–finance policies has effectively improved the innovation performance of SMEs. Tax burden plays an intermediary role in enhancing the SMEs’ innovation performance through SciTech–finance integration. Furthermore, the promotion effect of SciTech–finance integration on the innovation performance of SMEs in eastern regions is the most significant.

Keywords: SciTech–finance integration; Innovation performance; Tax burden (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325002958

DOI: 10.1016/j.frl.2025.107031

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