기업 혁신활동 제고를 위한 R&D 조세 지원 정책 연구 : 국가전략기술 연구개발 기업을 중심으로

Summary

South Korea faces the challenge of effectively verifying the impact of its expanding R&D tax support policies on corporate innovation and designing customized policies to strengthen competitiveness in the era of technological hegemony. This research empirically analyzed the effects of R&D tax credit policies on innovation activities and performance, specifically focusing on firms in 12 major national strategic technology areas, and proposed policy improvements. The study confirmed that R&D tax support positively influences corporate innovation, leading to recommendations for expanding eligible technologies from 3 to 12 areas, broadening personnel scope, and increasing deduction rates for mid-sized and large companies, alongside integrating tax credits with subsidies.

Key Facts

Source Document

https://example-government.gov/policy-document-link