Of course, tax credits are important, but the risks have to be shared, especially when developing something for the first time. Tax credits are part of the solution, especially for SMEs. They can represent interesting amounts. They are more important for SMEs than for large companies. That said, in many cases, you have to make sure you have the necessary financing, a financial package, a loan or the ability to access financing.
If we limit ourselves to the market, making this kind of investment can become very expensive. Even if it is made in the form of a loan, it may be necessary to access larger amounts of capital without creating an imbalance.