연구개발에 대한 조세지원제도의 검토 : A Study on the R&D Related Tax Incentive Policy

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서울대학교 경영연구소
경영논집, Vol.36 No.2/3, pp. 445-478
It has been about 37 years since R&D related tax incentive policy was first enforced in

1966. The level of R&D expenditure has increased rapidly by the efforts of the enterprises

and the various tax incentives of the government.

This study reviewed the tax incentive on the R&D and the status of R&D in our country,

and suggested some recommendations which will increase the effectiveness of the tax

incentive system.

R&D activities in our country are very active. The growth rates of R&D expenditure and

the rates of R&D on the GDP are similar to those of the advanced countries. But the history

of R&D is very short and the absolute amount of R&D is still small. We dont have sufficient

core technology which has global competitive. It is necessary to support the R&D of the

firms continuously. To do this, this study suggested followings: the abolition of unfavorable

tax treatment to the large firms, extension of tax incentive on the R&D in recession,

simplification of tax incentive system and procedure.

Because a great portion of our R&D activities are made by the large firms, it is necessary to

enlarge the base of technology and encourage the R&D activities of the small and mediumsized

enterprises. This study suggested followings: the preferential application of minimum

tax to the technology-intensive firms, reenactment of income deduction to the R&D human resource of small and medium-sized firms, tax incentive on the cooperative research between

large firms and small and medium-sized firms.
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College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.36 (2002)
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