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Monday, 13 May 2013

scientific publication journal-Do Government financial and tax policy affect SME’s growth?

Do Government financial and tax policy affect SME’s growth?
Roghayyeh Afshari1, Farzad Sattari Ardabili2 and Samad Ali3
1 Ministry of Science, Technology and Researches, Aras Institute of Higher Education
2 Department of management, Ardabil Branch, Islamic Azad University, Ardabil, Iran
3 Department of management, Tabriz Branch, Islamic Azad University, Tabriz, Iran
*Corresponding author: Farzad Sattari Ardabili, E-mail:
Abstract: The paper is based on the findings of a research project which aimed to identify the effects of governmental tax and finance policy on small and medium enterprises growth in Iran. To determine the factors that explain SMEs growth in Iran (Case of Ardabil Province), we used factor analysis based on a list of 26 questions about tax, tariffs and governmental policy that asked from 64 SMEs managers. Four dimension identified by factor analysis. Finally, correlation between factors and growth indexes exemined. The findings of the study lend support to this claim that incentives and discounts’ propriety with growth were the major determinants of the SMEs growth, and had significant relation with all the growth indexes. Differently, the effect of rates of credits on the number of staff revealed negative relationship.
 [Roghayyeh Afshari, Farzad Sattari Ardabili and Samad Ali. Do Government financial and tax policy affect SME’s growth? Life Sci J 2012;9(4):4154-4159]. (ISSN: 1097-8135). 618
Keywords: Government financial; tax policy; affect; SME’s growth

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