Journal of Convergence for Information Technology (융합정보논문지)

Convergence Society for SMB (중소기업융합학회)
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An Analysis on Macro-economic Effect of Tax Exemption in R&D Special Cluster

연구개발특구 조세감면제도의 거시경제적 파급효과 분석

  • Received : 2018.10.16
  • Accepted : 2018.12.20
  • Published : 2018.12.31
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Abstract

The purpose of this study is to estimate the macro-economic ripple effect of tax exemption for both high end technology firms and research enterprises in R&D special cluster. We apply the user cost of capital model and the Input-output model to the estimation. Estimation results for 2007-2016 are as follows: the increase in both the production and the value-added is 2,807 and 1,392 hundred million Korean won, respectively. Also, employers are increased by 2,355 people. These imply that keeping the tax exemption item for certain enterprises in R&D special cluster may be beneficial to our economy.

본 연구의 목적은 2006년 12월 30일 조세특례제한법 제12조의2 신설로 도입된 조세감면제도의 거시경제적 파급효과를 추정하는 것에 있다. 연구방법은 자본의 사용자비용모형과 산업연관분석모형이며, 추정결과는 다음과 같다. 특구에 대한 법인세 감면제도로 2007~2016년 기간 동안 생산액 2,807억원, 부가가치 1,392억원, 취업자 수 2,355명을 증가시킨 것으로 나타났다. 이 결과는 연구개발특구에 대한 법인세 감면을 존속시키는 것이 "국가기술의 혁신을 통해 국민경제에 이바지할 것"이라는 정책 목표가 달성되었다는 것이 실증되었음을 보여준다.

Keywords

Table 1. R&D Investment Trend in Base Scenario (BAU)

JKOHBZ_2018_v8n6_409_t0001.png 이미지

Table 2. Base Data: 2005-2016

JKOHBZ_2018_v8n6_409_t0002.png 이미지

Table 3. Economic Ripple Effect by R&D Investment: 2007-2016년

JKOHBZ_2018_v8n6_409_t0003.png 이미지

Table 4. Physical Capital Investment Trend in Base Scenario(BAU)

JKOHBZ_2018_v8n6_409_t0004.png 이미지

Table 5. Tax credit rate of Physical Capital Investment: 2007-2016

JKOHBZ_2018_v8n6_409_t0005.png 이미지

Table 6. Economic Ripple Effect by Physical Capital Investment: 2007-2016년

JKOHBZ_2018_v8n6_409_t0006.png 이미지

Table 7. Economic Net Benefit of Tax Exemption: 2007-2016년

JKOHBZ_2018_v8n6_409_t0007.png 이미지

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