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

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