In a global economy increasingly driven by innovation, tax incentives for research and development (R&D) remain the primary source of governmental assistance for enterprises. This is according to the latest OECD publication, which notes that in 2024, 34 out of 38 member countries have adopted tax regimes dedicated to R&D, surpassing traditional direct financing. Only Costa Rica, Israel, Latvia, and Luxembourg have not implemented such regulations. The data of the organization indicates that tax leverage was used to provide nearly 55% of public support for R&D in OECD countries, a figure that reaches 85% in China.  The "marginal tax subsidy rate" – the anticipated benefit for each additional unit of R&D expenditure – demonstrates that small and medium-sized enterprises are frequently the most advantageous: a profitable SME was able to enjoy an average of 19% subsidy, while large companies received an average of 16%. Loss-making enterprises also received assistance, albeit in smaller amounts (16% for SMEs and 13% for large ones). Among the most generous countries are Portugal, Iceland, and France, which also stand out for the intensity of support relative to GDP: respectively 0.52%, 0.46%, and 0.42% in 2023. Italy, although aligned with the OECD model through instruments such as tax credits and deductions, still lags behind leading countries. The Italian system's generosity is also diminished by the frequent legislative changes and regulatory complexity, which frequently discourage companies, particularly innovative SMEs, from accessing the available incentives.