Almost all chief executives believe Wednesday's Budget should introduce new incentives for entrepreneurs, a survey has indicated.

The executives said additional measures to encourage entrepreneurs to establish and expand their businesses should be put in place to counteract the over-dependence of the economy on the property sector.

The survey, by Deloitte, found that 97 per cent of the 96 chief executives contacted felt incentives for entrepreneurs should be introduced.

"Property incentives have had a major impact in attracting funds for the improvement of infrastructure," said Deloitte tax partner Pádraig Cronin. "Incentives should be introduced to ensure that there is indigenous industry in Ireland to take its place once this work is complete."

The survey also found that 94 per cent of chief executives believe changes to the research and development tax regime are required.

The current regime is an incremental one, designed to encourage increased R&D spending, but Joan O'Connor, tax partner, said executives believed a volume-based scheme, or one involving different methods of measuring increased spending, would be more attractive.

More than 80 per cent of those surveyed believed change was also needed in relation to the different interest rates levied in different circumstances by the Revenue.

Whereas interest at 12 per cent is levied on tax paid late, only 4 per cent is paid when tax is refunded by the Revenue and where refunds were delayed by more than 6 months.

The chief executives were also looking for changes concerning the remittance basis of taxation for many foreign people working in Ireland.

The changes in this area in last year's Budget, which caused some controversy, had the effect of adding considerable administrative costs for many companies, according to Deloitte.