연구개발 관련 세액공제제도가 정보기술 기업의 조세부담에 미치는 영향에 관한 연구

초록

In global competitive environment, companies are doing research and development to secure new growth engines. The government pursuing a various tax support policies on research and development activities to promote R&D activities of companies. Nevertheless, the effect of the tax support policy on government R&D activities is contradictory. From this perspective this study examines the effectiveness of government R&D policy for information technology companies, which have a relatively high importance for research and development activities. The empirical results of this study are as follows. First, listed company on KSE, R&D activities that are recognized as intangible assets have no significant effect on the tax burden of enterprises. But in the case of R&D activities recognized as a cost, the effect of negative(－) on the tax burden of the corporation was found. Second, listed company on KSQ, R&D activities that are recognized as intangible assets have the effect of negative(－) on the tax burden of enterprises. But in the case of R&D activities recognized as a cost, have no significant effect on the tax burden of enterprises.

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