R&D 조세 지원 정책과 기업 혁신활동 간의 관계 연구

• 영문명: A study on the relationship between R&D tax support policy and corporate innovation activities: Focus on national strategic technology R&D companies
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 구본진(Bon-Jin Koo) 이종선(Jong-Seon Lee)
• 간행물 정보: 『아태비즈니스연구』제14권 제4호, 191~204쪽, 전체 14쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2023.12.31

영문 초록

Purpose - The purpose of this study was to analyse the relationship between R&D tax support policy and firm innovation activity using data on firms engaged in 12 national strategic technology sectors. Design/methodology/approach - This study collected survey data from 664 companies engaged in national strategic technologies. The data were then analysed using the Propensity Score Matching (PSM) analysis. Findings - First, corporate R&D tax support had a statistically significant positive (+) relationship with firm innovation performance. Second, there was a statistically significant positive (+) relationship with incremental innovation, but there was no statistical significance with radical innovation. Third, there was a statistically significant positive (+) relationship with the firm's first innovation, but there was no statistical significance with the world's first innovation. Fourth, there was a statistically significant positive (+) relationship with the number of R&D projects of a firm. Finally, there was a statistically significant positive (+) relationship with a firm's open innovation. Research implications or Originality - First, in terms of policy effectiveness, the government needs to consider promoting R&D tax support policies in areas where R&D competition is fierce. For private companies engaged in the 12 national strategic technology fields, the R&D tax support policy is working in the direction of promoting corporate innovation activities, and this positive policy effect is likely to be effective in areas where R&D competition is fierce. Second, if the government wants to improve the quality of corporate innovation activities through R&D tax support policies, it needs to provide incentives higher than the current level.

목차

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구방법론

Ⅳ. 실증분석 결과

Ⅴ. 결론 및 토의

References

키워드

Corporate Innovation Activities R&D Tax Support Policy National Strategic Technology