New Zealand businesses are almost evenly split on the idea of a capital gains tax to address the country's long-term fiscal challenges.

According to the Deloitte and Chapman Tripp Election survey conducted by Business New Zealand, 46% of businesses surveyed support the idea of a capital gains tax.

Forty-five-point-seven percent don't support the idea of a capital gains tax, while just over 8% are unsure.

The survey canvassed the views of hundreds of businesses, both large and small across the country.

Although Business New Zealand noted this year's survey skewed towards larger firms, and the number of respondents was down on previous years.

It said the depth and breadth of questions, however, mean it remains one of the most useful barometers of business sentiment available.

When it comes to tax more broadly, just under 62% wanted no change to personal income tax, while just over 57% wanted no cuts to corporate tax. Around 65% oppose a wealth tax.

More than 66% support raising the age of superannuation entitlement - most commonly to 67 - and 89% support making KiwiSaver contributions compulsory for employers.

Business NZ chief executive Katherine Rich said the survey showed businesses are looking for stability and growth.

"This year's survey tells us that, above all, business wants confidence that the economy will keep growing, certainty that tax settings won't be pulled out from under them, and follow-through on the infrastructure plans that have been talked about for years."

Businesses remain worried about energy, with 80% saying future energy prices are an issue they are worried about.

Just over 61% think the government is not doing enough to reduce regulatory barriers to electricity supply.

Deloitte New Zealand chief executive Mike Horne said the results showed firms were interested in long-term solutions.

"The survey also highlights the importance of energy, infrastructure and international competitiveness. These are not separate conversations.

"New Zealand's prosperity depends on our ability to produce more, connect more and compete more, and businesses are looking for the certainty and investment settings that help unlock those opportunities."

Business New Zealand said when asked to name the single most important issue for achieving sustained economic growth, just over 57% of respondents pointed to the economic environment itself.

Fifty-eight percent of respondents said they believe the government has a coordinated plan of action to raise economic performance.

However, just over 47% said regulatory changes over the past three years have increased the cost of doing business, against nearly 42% who disagreed.

Just 25% said that the government's accelerated depreciation deductions Investment Boost scheme positively influenced decisions to invest in new, productivity-enhancing assets; 47% said it had not.

The survey did show strong support amongst businesses for long-term, cross-party infrastructure planning, with nearly 95% backing a bipartisan approach to 20-30-year infrastructure planning and funding.