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

DC Field Value Language
dc.contributor.author안숙찬-
dc.date.accessioned2010-01-26T02:04:48Z-
dc.date.available2010-01-26T02:04:48Z-
dc.date.issued2002-09-
dc.identifier.citation경영논집, Vol.36 No.2/3, pp. 445-478-
dc.identifier.issn1229-0491-
dc.identifier.urihttps://hdl.handle.net/10371/44389-
dc.description.abstractIt 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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dc.language.isoko-
dc.publisher서울대학교 경영연구소-
dc.title연구개발에 대한 조세지원제도의 검토-
dc.title.alternativeA Study on the R&D Related Tax Incentive Policy-
dc.typeSNU Journal-
dc.contributor.AlternativeAuthorAn, Sook-Chan-
dc.citation.journaltitle경영논집-
dc.citation.endpage478-
dc.citation.number2/3-
dc.citation.pages445-478-
dc.citation.startpage445-
dc.citation.volume36-
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