조세정책이 기술혁신에 미치는 영향 : 조세혜택과 연구개발비 지출의 관련성을 중심으로 = A Study on the Effect of Tax policy on the Innovation -focused on tax benefit and R&D expenditure

다국어 초록 (Multilingual Abstract)

The innovation is usually determined by the firms' R&D expenditure. The government will help the companies to increase R&D(research and development) activities through the benefit of tax. This study examines whether there exists the effect of the benefit of tax on the firms' R&D expenditure. This study selects listed firms through the year 2005 to 2007 and analysis regression results based on the 1,213 firm-year samples.
This paper find as follows. First, it finds evidence that there is direct connection between tax benefit measures and the firms' R&D expenditure. But the first result uses a multiple regression analysis(OLS) to exam the effect of the tax benefit on the firms' R&D expenditure. There may be a endogenous problem in tax benefit measure. So, this problem may cause distorting about the result on the relationship between R&D expenditure and tax benefit. Therefore, for verification of the effectiveness of policy, it needs to control the endogenous problem. After control the problem, the overall results still exist. Therefore, this paper shows that the tax benefit is relevant to corporate R&D expenditure.

목차 (Table of Contents)

• 국문초록
• Abstract
• Ⅰ. 서론
• Ⅱ. 선행연구
• Ⅲ. 연구설계
• Ⅳ. 실증분석 결과
• Ⅴ. 결론
• 참고문헌