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An International Comparative Study on Global R&D Company Performance and R&D Investment Support System

  • Journal of Asia-Pacific Studies
  • Abbr : JAPS
  • 2024, 31(1), pp.113-147
  • DOI : 10.18107/japs.2024.31.1.004
  • Publisher : Institute of Global Affairs
  • Research Area : Social Science > Social Science in general
  • Received : February 1, 2024
  • Accepted : March 21, 2024
  • Published : March 30, 2024

Moon Sunung 1

1명지대학교

Accredited

ABSTRACT

This study aims to compare and measure the R&D investment performance of global R&D companies. In addition, based on previous studies that the government’s corporate tax support promotes private investment, an international comparative empirical analysis of the tax support system is conducted. Using data from the top 2,500 R&D companies, competitiveness of Korean companies decreased to about 93% in 2021 compared to 2013. This result suggests that preemptive R&D investment expansion is necessary to enhance the competitiveness of Korean companies. It is also necessary to switch from direct support to indirect methods, narrowing the gap in tax credit rates by company size to the levels of major OECD countries. This study is meaningful in that more objective evaluation is possible than the analysis in specific countries or regions. Considering the limitation of data of this paper, more elaborate empirical analysis is expected to be possible extending the data span and linking with other data set in the future.

Citation status

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