This article examines the impact of tax incentives on employment growth within Gabonese SMEs. A quantitative analysis approach was adopted by administering a survey questionnaire to a sample of 207 SMEs in Grand Libreville. The data collected through this survey were analyzed using the ordinary least squares (OLS) regression model. The results show on the one hand the power of tax incentives in fostering employment growth within Gabonese SMEs. On the other hand, they reveal the positive and significant effect arising from the establishment of SMEs in a special economic zone on job creation. The robustness of the results is tested using two methods: changing the estimation technique on the one hand and the variable of interest on the other. The study suggests the need for further consideration on tax incentives to sustainably support job creation by SMEs. It also recommends the effective implementation of all special economic zones to enhance the job creation potential of SMEs and to mitigate unemployment.
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