نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشگاه تربیت مدرس
2 پژوهشکده مطالعات فناوری، تهران، ایران
3 مرکز همکاری های تحول و پیشرفت
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
One of the important tools of government in supporting the research and development activities of the enterprise is the use of tax incentives. Study of developed countries shows that tax instruments are generally used in the form of expenditures and tax credit. The experience of implementing tax incentives in the Law on Supporting Knowledge-Based Companies and Institutions in Iran shows that the tax instrument has moved from the income approach to the expenditure approach. In order to collection the cause of this historical transition, in this research, a quality case study and content analysis method have been performed to extract the axial categories. The results show that in terms of implementation, the categories of implementation simplification and policy sustainability have been considered. In terms of effectiveness, the categories of high technology research and development risk coverage and encouraging new research and development have been more important in this historical transition.
کلیدواژهها [English]
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