The research report examines tax support systems for private corporate research and development activities, comparing Korea's system with those of other major 31 countries. While Korea provides differentiated support based on company size and specific technology types through tax credits, general R&D expenditure support, particularly for general enterprises, is notably low compared to other countries. Historically, Korea's R&D tax support was very high in the early 2000s, but support for both small and medium-sized enterprises and support for general enterprises has stagnated or decreased since 2010, while other major countries have expanded their support, leading to a reduced gap for SMEs and a wider gap for general enterprises compared to the international average. By benchmarking Korea’s R&D tax incentives against those of other leading economies, this research assesses the support mechanisms for private-sector innovation, a vital catalyst for the nation’s long-term economic growth, and suggests strategic recommendations for future policy.

Abstract (ENG)
Preface
Summary (KOR)

Chapter 1. Introduction

Chapter 2. Korea’s Corporate R&D Tax Incentive System
　Section 1. Overview of the R&D Tax Incentive System
　Section 2. Trends in the Utilization of R&D Tax Incentives by Firms

Chapter 3. International Comparison of R&D Tax Incentives
　Section 1. R&D Tax Incentive Schemes in Major Countries
　Section 2. Differentiated Support by Firm Size and Technology Type
　Section 3. Comparison of R&D Tax Incentive Levels

Chapter 4. Policy Implications for Institutional Improvement

References
Appendix