@article{ART001037917},
author={KIM, MIN HO},
title={A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax},
journal={Public Land Law Review},
issn={1226-251X},
year={2006},
volume={33},
pages={291-308}
TY - JOUR
AU - KIM, MIN HO
TI - A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax
JO - Public Land Law Review
PY - 2006
VL - 33
IS - null
PB - Korean Public Land Law Association
SP - 291
EP - 308
SN - 1226-251X
AB - 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.
KW -
DO -
UR -
ER -
KIM, MIN HO. (2006). A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax. Public Land Law Review, 33, 291-308.
KIM, MIN HO. 2006, "A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax", Public Land Law Review, vol.33, pp.291-308.
KIM, MIN HO "A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax" Public Land Law Review 33 pp.291-308 (2006) : 291.
KIM, MIN HO. A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax. 2006; 33 291-308.
KIM, MIN HO. "A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax" Public Land Law Review 33(2006) : 291-308.
KIM, MIN HO. A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax. Public Land Law Review, 33, 291-308.
KIM, MIN HO. A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax. Public Land Law Review. 2006; 33 291-308.
KIM, MIN HO. A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax. 2006; 33 291-308.
KIM, MIN HO. "A Study on the Scheme of Removing Causes Impedimental to Research Activities in the Korean Internal Revenue Tax" Public Land Law Review 33(2006) : 291-308.
