韩国研发税收优惠政策的案例研究：原则、实践和对发展中国家的启示2024

© 2024 International Bank for Reconstruction and Development / The World Bank 1818 H Street NWWashington DC 20433Telephone: 202-473-1000Internet: www.worldbank.org This work is a product of the staff of The World Bank with external contributions. The find-ings, interpretations, and conclusions expressed in this work do not necessarily reflectthe views of The World Bank, its Board of Executive Directors, or the governments theyrepresent. The World Bank does not guarantee the accuracy, completeness, or currency of the dataincluded in this work and does not assume responsibility for any errors, omissions, ordiscrepancies in the information, or liability with respect to the use of or failure to usethe information, methods, processes, or conclusions set forth. The boundaries, colors,denominations, and other information shown on any map in this work do not imply anyjudgment on the part of The World Bank concerning the legal status of any territory or theendorsement or acceptance of such boundaries. Nothing herein shall constitute or be construed or considered to be a limitation upon orwaiver of the privileges and immunities of The World Bank, all of which are specificallyreserved. Rights and Permissions The material in this work is subject to copyright. Because The World Bank encouragesdissemination of its knowledge, this work may be reproduced, in whole or in part, fornoncommercial purposes as long as full attribution to this work is given. Any queries on rights and licenses, including subsidiary rights, should be addressedto World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC20433, USA; fax: 202-522- 2625; e-mail: pubrights@worldbank.org. World Bank Finance, Competitiveness and InnovationGlobal Practice A Case Study onKorea’s R&D Tax Incentives:Principles, Practices, andLessons for Developing Countries Acknowledgments This document was prepared by a team led by Jaime Frias (Senior Economist, TTL), whichcomprised Yanchao Li (Private Sector Specialist), Kyeyoung Shin (Consultant), and Lucio Castro(Consultant) from the Finance, Competitiveness, and Innovation Global Practice of the World Bank(WB). Arnelyn Abdon (Consultant), Muhammad Fajar Nugraha (Consultant), and Viet Anh Nguyen(Senior Public Sector Specialist) provided valuable insights and contributed to the comparativeanalysis between Korea and Indonesia, the Philippines, and Viet Nam. The authors are grateful for useful comments from peers Xavier Ciera (Senior Economist), AnwarAridi (Senior Private Sector Specialist), Ralph Van Doorn (Senior Economist), Jonathan Pemberton(Consultant), Joo Sueb Lee (Senior Economist), Justin Hill (Senior Private Sector Specialist),Victor Steenbergen (Senior Economist), Jiyoung Choi (Senior Economist), and Dr. Jae-Jin Kim,President of the Korea Institute of Public Finance (KIPF), for reviewing specific sections of Koreanpolicy. The authors are also grateful to Zoe Escobar (Assistant) for editorial support. The team thanks the guidance and oversight of Cecile Niang (Practice Manager, FCI), ZaferMustafaoglu (Practice Manager, FCI), and Denis Medvedev (Director, IFC). The team benefitedfrom useful discussions of the case through policy discussions with the Department of Financeof the Philippines, the National Economic and Development Authority (NEDA) of the Philippines,the Department of Science and Technology of the Philippines, and the Ministry of Scienceand Technology of Viet Nam. The following policy practitioners provided invaluable comments:Mr. Hestu Yoga Saksama, Director General of Taxes, and Director of Tax Regulations; Mrs. JuvyDanofrata, Assistant Secretary of Finance, and Head of the Fiscal Incentive Review Board (FIRB)Secretariat; and Mr. Nguyen Duc Hoang, Deputy Director General of State Agency for TechnologyInnovation (SATI), Ministry of Science and Technology (MOST) of Viet Nam. The team is grateful to Daein Kang, (Consultant), Grace Morella (Consultant), Kristiana Torres(Assistant), and Adela Antic (Consultant) for facilitating the policy discussions with experts andgovernment representative from Indonesia, the Philippines, and Viet Nam. This case study was supported by the national government of the Republic of Korea through theKorea-World Bank Partnership Facility (KWPF). Contents Acknowledgments.........................................................................................................4Abbreviations and Acronyms..........................................................................................6Executive Summary........................................................................................................801.Introduction.......................................................................................................... 1002.Structuring the Analysis of RDTI Policy Practice........................................................2003.Design Features of RDTIs...............................................................................