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

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

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.

Language:
Persian
Published:
Journal of Technology Development Management, Volume:7 Issue: 2, 2019
Pages:
161 to 194
https://www.magiran.com/p2035816