ارائه مدل منطقی ابزارهای سیاستی مالی و مالیاتی قانون حمایت از شرکت‌های دانش‌بنیان

نویسندگان

1 استاد گروه مدیریت فناوری اطلاعات، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

2 استادیار گروه فنی و مهندسی، دانشکده فنی و مهندسی، دانشگاه علم و فرهنگ، تهران، ایران

3 مرکز تحقیقات سیاست علمی کشور

چکیده

ارزیابی میزان موفقیت سیاست‌ها و دلایل موفقیت یا شکست آنها، بخش مهمی از فرایند سیاست‌گذاری است. به منظور ارزیابی اثر یک سیاست و برنامه، لازم است ابتدا منطق و اهداف آن مشخص شود تا مبنای تعیین معیارهای ارزیابی قرار گیرد. مدل منطقی با تبیین عناصر سیاست شامل؛ منابع، فعالیت‌ها، خروجی‌ها، دستاوردهای کوتاه‌مدت، میان‌مدت و بلندمدت و اثرات خارجی، می‌تواند به عنوان پایه و اساس گزارش عملکرد مورد انتظار برنامه‌ها در نظر گرفته شود. در این مقاله ابتدا اهداف و منطق ابزارهای سیاستی مالی و مالیاتی بر مبنای مدل منطقی و از دید مبانی نظری مورد بررسی قرار می‌گیرد. سپس قانون حمایت از شرکت‌های دانش‌بنیان به عنوان مطالعه موردی در نظر گرفته می‌شود و منطق و هدف ابزارهای سیاستی معافیت مالیاتی و تسهیلات مالی از طریق تحلیل محتوای مستندات مرتبط با این قانون و مصاحبه، بر مبنای مدل منطقی ارائه خواهد شد.

کلیدواژه‌ها


عنوان مقاله [English]

Providing a logic model of fiscal and tax policy instruments on the law for supporting Knowledge-based firms (KBFs)

نویسندگان [English]

  • sepehr ghazinoori 1
  • Mehdi Sajadifar 2
  • zahra mohammad hashemi 3
1 Professor of Information Technology Management Department, Management & Economics Faculty, Tarbiat Modares University, Tehran, Iran
3 NATIONAL RESEARCH INSTITUTE FOR SCIENCE POLICY
چکیده [English]

Evaluating the success of policies and the reasons for their success or failure is an important part of the policy process. To assess the effectiveness of policy and program, it is necessary to specify the rationales and goals of the policy tools to be the basis for determining the evaluation criteria.
A logic model by explaining the elements of a policy including resources, activities, outputs, short-medium- and long-term outcomes, and external impacts can be considered as the basis for the expected performance report of the programs.
In this paper, first, the aims and rationales of fiscal and tax policy instruments are examined from a theoretical standpoint and based on a logic model. Then the law for supporting Knowledge-based firms (KBFs)is considered as a case study and the rationales of tax exemption and funding policy tools are presented on the basis of a logic model after analyzing the content of the relevant documents of this law and the interviews

کلیدواژه‌ها [English]

  • Tax Exemption
  • Funding
  • Logic Model
  • Policy goals
  • Evaluation
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