Table 4. Synthesis of research findings,... | Emerald Publishing

Table 4.

Synthesis of research findings, scholarly contributions and policy implications by research question

Research question	Key findings	Scholarly contribution	Practical and policy implications
RQ1 − How did corporate tax benefits evolve in Portugal between 2013 and 2023?	Deductions grew strongly, especially after 2018	Longitudinal evidence of fiscal concentration oriented towards innovation and investment	Reinforce public strategic planning mechanisms
	Deductions grew strongly, especially after 2018		Continue focus on structural incentives
	SIFIDE grew continuously, RFAI had a more cyclical pattern.		Continue focus on structural incentives
RQ2 − Which benefit types have the highest fiscal impact and structural relevance?	SIFIDE accounted for 43.3% and RFAI for 28% of the deductions category	Revealing structural asymmetry, reinforce role of behavioural incentives as fiscal policy tools	Prioritise instruments with higher public returns
			Align impact assessment with sustainability goals
RQ3 − Which benefit types show sustained growth trends?	Only SIFIDE showed statistically robust and continuous growth (b = 72.21; p < 0.001), RFAI had variable results	Validating institutional consolidation of SIFIDE as a pillar of national innovation system	Regulatory stability and predictability as key factors for business adoption
RQ4 − To what extent do SIFIDE and RFAI serve as fiscal innovation instruments aligned with sustainable business strategy and the SDGs?	Access remained concentrated among large firms, despite SDG alignment	Introduces concept of behavioural fiscal innovation, proposes a theoretical contribution	Expand access to SMEs
			Monitor real impact on innovation, territorial cohesion

Research question	Key findings	Scholarly contribution	Practical and policy implications
RQ1 − How did corporate tax benefits evolve in Portugal between 2013 and 2023?	Deductions grew strongly, especially after 2018	Longitudinal evidence of fiscal concentration oriented towards innovation and investment	Reinforce public strategic planning mechanisms
	Deductions grew strongly, especially after 2018		Continue focus on structural incentives
	SIFIDE grew continuously, RFAI had a more cyclical pattern.		Continue focus on structural incentives
RQ2 − Which benefit types have the highest fiscal impact and structural relevance?	SIFIDE accounted for 43.3% and RFAI for 28% of the deductions category	Revealing structural asymmetry, reinforce role of behavioural incentives as fiscal policy tools	Prioritise instruments with higher public returns
			Align impact assessment with sustainability goals
RQ3 − Which benefit types show sustained growth trends?	Only SIFIDE showed statistically robust and continuous growth (b = 72.21; p < 0.001), RFAI had variable results	Validating institutional consolidation of SIFIDE as a pillar of national innovation system	Regulatory stability and predictability as key factors for business adoption
RQ4 − To what extent do SIFIDE and RFAI serve as fiscal innovation instruments aligned with sustainable business strategy and the SDGs?	Access remained concentrated among large firms, despite SDG alignment	Introduces concept of behavioural fiscal innovation, proposes a theoretical contribution	Expand access to SMEs
			Monitor real impact on innovation, territorial cohesion

Source(s): Authors’ own work