본문 바로가기
  • Home

A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax

  • Public Land Law Review
  • Abbr : KPLLR
  • 2006, 33(), pp.291-308
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

KIM, MIN HO 1

1성균관대학교

Accredited

ABSTRACT

No one doubts that high technology is the most important driving force of national development. The direct main bodies who can carry out research and development of technology functionally are enterprises, institutes, and universities(professors). Therefore, policy makers have to get obstacles of R&D promotion out of the way. Especially they should seek to obstructions of R&D promotion in tax law and revise regulations related to tax credit or deduction of R&D cost. In this article, I pointed out several problems interrupting R&D promotion under current Korean Individual Income Tax Act, Corporation Income Tax Act, and Act of Limit Reduction & Exemption Tax. And also, I proposed several solutions for revising regulations of current tax statutes.

KEYWORDS

no data found.

Citation status

* References for papers published after 2022 are currently being built.

This paper was written with support from the National Research Foundation of Korea.