The answer is yes and no. The reason why the answer is rather ambivalent is that on one hand, Taiwanese government very much encourages people to start their own businesses, and its attitude toward SMEs is supportive. However, you might sometimes find that regulations and laws forbid foreigners to apply for financial assistance programs such as grants or subsidies.
That is to say, though the government’s attitudes is incredibly encouraging, the laws and regulations seem to be a little behind the government’s good intentions