Source: OECD, Note: 2006 for Finland, United States, Canada and Ireland; 2004 for Switzerland, Netherlands, Australia, Italy and Turkey.
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4 و ش ج س ورایاسلا ی.. ()
5 (GDP ).1 Source: OECD, Note: 2006 for Finland, United States, Canada and Ireland; 2004 for Switzerland, Netherlands, Australia, Italy and Turkey. (... ) Spillovers 2. Externalities
6 و ش ج س ورایاسلا ی ( )
7 (... ) ( ) Sources: OECD, 1996 OECD, 2002a and Van Pottelsberghe et al., * Grant ) * ( OECD 1 2 ).( 1. BERD (Business Enterprise )
8 و ش ج س ورایاسلا ی (GDP ).2 Source: OECD, ) (GDP
9 Source: OECD, 2010 and OECD, 2006a. (GDP ).4 Source: OECD,
10 و ش ج س ورایاسلا ی :. : :. [] :.. :..
11 .2-2 )..( () 1.. : 2 SME SME SME.. SME. SME ( ). 6 ( ) 7. ( ) 1. Neutrality 2. Small and Medium sized Enterprises 3. Generous 4. Upper Limits 5. Cash Refund 6. Tax Allowances 7. Tax Credits
12 و ش ج س ورایاسلا ی ( ). : ( ) = R & D TA T. T TA : ( ) = R & D TC TC Tax Allowances 2. Current Expenditure 3. Tax Credits 4. Taxable Income
13 ) ( ( )... ( ) :. 1. Capital Expenditure 2. Straight Line or Fixed Rate Method 3. Declining Balance
14 و ش ج س ورایاسلا ی :... OECD SME.. : 4 ( ) :. 5 :. 1. Carry Forward 2. Carry Backward 4. Rolling-average Base 5. Fixed Base
15 1 : SME Sales-based 2. Carry Forward and Carry Backward 3. Cash Refund
16 و ش ج س ورایاسلا ی () 2.. : 4 :.. 5 : : Frascati Manual Research and Experimental Development () 4. Basic Research 5. Applied Research 6. Patented 7. Experimental Development
17 ...1 :1.... :2.. :3... : Oslo Manual
18 و ش ج س ورایاسلا ی (Tooling up) / Source: European Commission, Wages
19 SME Current Expenditure 2. Current and Capital Expenditure 3. Maximum/Minimum Thresholds
20 و ش ج س ورایاسلا ی... SME ( ). : ( ) - Source: European Commission, 2003.
21 .2 SME %35 () () ) (SME / / % 4 % /12-33/ % 30 28
22 و ش ج س ورایاسلا ی SME SME () () ) (SME % 20 % / % 100 % () % 40 : 12/ /33 -
23 SME %42 %15 %15 %15 () () : ) (SME 27-31/5 14/5-27/5 ( ) % % 18 : %10> %10<
24 و ش ج س ورایاسلا ی SME () () ) (SME % % 4 % % 4 % % % 8 % 40 24/ 5 33 % % 100 % Source: Hall, 1999 & OECD, 2002a & European Commission, OECD, 2006b, Van Pottelsberghe et al., /5 : 35 : :
25 ( ) (144) (144) : 10. (1373/8/15 ) (1) (144) -..1.
26 و ش ج س ورایاسلا ی. - (2). (3) -. (4). (146). 100.» «...
27 () (147. ( ) ) : (147).1... (95)
28 و ش ج س ورایاسلا ی -«8». (148) «8» 1381 : (... (. (. ( 10. ( )..
29 . ). (» « ». «
30 و ش ج س ورایاسلا ی ( ).. ( ) (104) (95) 5 30 ( ). 5...
31 . ). ( SME.3-2 (12) : «14» 6. (13). ( ) (12) «14» (1) ( ) (12)..
32 و ش ج س ورایاسلا ی (2) (1). (12) «14».. 1/5 ) 3. 1 ( 1/ (47)». 1.«: (13)
33 . (3) : (. (. (9) ». 15. (3) «
34 و ش ج س ورایاسلا ی.3-4. (104) -. (112) : - - (10) ). 1372/6/7 (104).. (112).
35 .... (... ). :... : (... ).4.
36 و ش ج س ورایاسلا ی (144).8 9. European Commission, "Corporation Tax and Innovation: Issue at Stake and Review of European Union Experience in the Nineties", Innovation paper No. 19, Luxambourg, European Commission, "Raising EU Intensity Improving the Effectiveness of Public Support Mechanisms for Private Sector Research and Development: Fiscal Measure", Report to the European Commission by an Independent Expert Group, Brussels, Hall B., Van Reenen J. "How Effective Are Fiscal Incentives for? A Review of the Evidence", National Bureau of Economic Research (NBER), Working paper No. 7098, OECD, "Fiscal Measures To Promote And Innovation", Paris, OECD, Tax Incentives for Research and Development: Trends and Issues, Directorate for Science, Technology and Industry, Paris, 2002a. 14. OECD, "Frascati Manual: Proposed Standard Practice for Surveys on Research and Experimental Development", Paris, 2002b. 15. OECD, "OECD Science, Technology, and Industry Outlook", Paris, 2006a. 16. OECD, "Tax Treatment of Business Investments in Intellectual Assets: An International Comparison", Directorate for Science, Technology and Industry, Paris, 2006b. 17. OECD, Science, Technology and Innovation Indicators in a Changing World- Responding to Policy Needs, OECD, "Measuring Innovation: a New Perspective", Chapter4: Investing in Innovation Firms investing in, Paris, Van Pottelsberghe B., Nysten S., Megally E., June,"Evaluation of Current Fiscal Incentives for Business in Belgium", SSTC and CEB Working Paper, Solvay Business School, ULB, 2003.
37 10834 : ش و ج س ورایاسلا ی :(1) : ( ) : : : : : : : /3/22 :
Innovation through the tax system: what is the role of tax incentives?
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