바이오산업에서의 조세지원과 기술혁

The purpose of this study is to analyze the effect of tax support system in science－based industry such as bio－industry. In other words, this study analyzes the difference between science－based industry such as bio industry and other industries to analyze the effects of tax support system in science－based industry such as bio industry. This study utilizes Pavitt (1984)’s industry classification to explain the differences in technological innovation patterns according to industries. For the research, 2016 technology innovation survey data was used, and regression analysis was conducted to confirm the effect of the tax support system on the technological innovation of science－based industries such as the bio industry. The analysis shows that the tax support system has a significant positive effect on technological innovation. The comparison of these effects by industry showed a significant positive effect only in science－based industries such as the bio－industry. There was no statistically significant effect in Supplier－Dominated Industry, Scale－Intensive Industry, and Specialized Supplier Industry. Through this study, it is verified that the use of tax support system is very high in science－based industries such as bio industry. In addition, there is a significant meaning in that the tax support system requires a policy that considers the differences according to industries because there are differences between industries.