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연구개발에 대한 조세지원제도의 검토 : A Study on the R&D Related Tax Incentive Policy
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 안숙찬 | - |
dc.date.accessioned | 2010-01-26T02:04:48Z | - |
dc.date.available | 2010-01-26T02:04:48Z | - |
dc.date.issued | 2002-09 | - |
dc.identifier.citation | 경영논집, Vol.36 No.2/3, pp. 445-478 | - |
dc.identifier.issn | 1229-0491 | - |
dc.identifier.uri | https://hdl.handle.net/10371/44389 | - |
dc.description.abstract | 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. | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 경영연구소 | - |
dc.title | 연구개발에 대한 조세지원제도의 검토 | - |
dc.title.alternative | A Study on the R&D Related Tax Incentive Policy | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | An, Sook-Chan | - |
dc.citation.journaltitle | 경영논집 | - |
dc.citation.endpage | 478 | - |
dc.citation.number | 2/3 | - |
dc.citation.pages | 445-478 | - |
dc.citation.startpage | 445 | - |
dc.citation.volume | 36 | - |
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