Small and medium-sized ports in the Baltic Sea Region find themselves in a dilemma to participate in the governance of innovation policies such as Smart Specialisation. The Smart Specialisation policy introduced by the European Commission supports regional economic and innovation development...

Gitam The study examined the relationship between taxation and financial performance of quoted SMEs in Nigeria from 2013 to 2017. Company income tax and education tax were taxation proxies while return on investment, return on assets and current ratio were the proxies of financial performance....