S-Space College of Business Administration/Business School (경영대학/대학원) Institute of Management Research (경영연구소) 경영논집 경영논집 vol.36 (2002)
연구개발에 대한 조세지원제도의 검토 : A Study on the R&D Related Tax Incentive Policy
- Issue Date
- 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
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.