نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار پژوهشکده مطالعات فناوری، تهران، ایران
2 پژوهشگر پژوهشکده مطالعات فناوری ، تهران، ایران
3 عضو هیات علمی پژوهشکده مطالعات فناوری، تهران، ایران
4 عضو هیئت علمی، گروه مدیریت فناوری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران
5 پژوهشگر مرکز همکاری‌های تحول و پیشرفت، تهران، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
One of the important policy tools to support the promotion and financing of innovation, especially in economic enterprises, is the allocation of tax credits to research and development expenditures. With the approval of the knowledge-based production leap law, the policy of implementation of research and development tax credit is close to the implementation phase in the country.it is necessary to carry out a proper study in order to design a implementation model for research and development tax credit policy in Iran. Based on this, the important implementation axes of research and development tax credit policy have been extracted from the theoretical literature and based on that, the questions of the questionnaire have been determined. To collect textual data, semi-structured interviews have been conducted with relevant government and private stakeholders. The results of the content analysis of qualitative texts in the form of 6 main categories (determining examples of research and development, acceptable expenditure items, matching proposals and approving the issue, evaluating the cost of research and development, verifying documents and division of institutional work) and their 26 core categories related to them were categorized. Finally, by organizing the core categories and completing the interviews, the executive model with axes such as the volume criteria of the expenditure, the ability to transfer to the next year, the improvement of the corporate accounting system of the expenditure registration, the necessity of using horizontal tests of the alleged expenditures, attention to different technologies and industries, two-stage evaluation with an institutional separation approach has been suggested
کلیدواژه‌ها [English]
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