The effective factors of Policy Pattern of Tax Support from Knowledge Based Activities

Nowadays, considering the importance of the role of science and technology in the country’s economic development, the role of knowledge-based firms has become more important in the economic growth of countries. In this regard, financial supports from knowledge-based firms, especially in early stages and in right mechanism, is important. One of the important financial supports is the tax system which help to enhance Knowledge-based firms. Therefore, the design of tax enhancement system for knowledge-based activities is important. So, in this research, the affecting factors on the development of the tax system which is supports knowledge-based activities are identified based on case study research strategy. First, the 14 preliminary affecting factors were identified based on the literature review and interviews with experts and categorized in 4 categories. Then, based on this factors, the policy pattern of tax support from knowledge-based activities is presented. Subsequently, the knowledge-based firms and institutions support laws and commercialization achievements, as this research case and based on the presented policy pattern of tax support from knowledge-based activities, is studied.