동료효과가 연구개발(R&D) 조세지원제도의 활용에 미치는 영향

[Purpose]This study aims to analyze whether there is a peer effect in the use of the R&D tax support system among corporate decision－making. More specifically, the purpose of this study is to analyze whether a company’s use of the tax support system is due to the decision of fellow companies to use the tax support system. [Methodology]For analysis, data from 3,993 companies in the 2017－2019 Technological Innovation Survey were used, and peer effects were measured by classifying groups by region and industry to analyze the effect on the use of the tax support system. [Findings]As a result of the analysis, it was found that there is a significant positive (＋) relationship between the use of the tax support system by fellow companies. This relevance was noticeable in the case of large companies. In addition, companies with a large corporate size and a high proportion of research personnel used the tax support system in terms of corporate characteristics. [Implications]Through these results, it is expected that the effect of peer companies in the use of the tax support system can be considered and used in the government’s policymaking by referring to the characteristics of beneficiaries. In providing tax support for R&D, it is necessary not only to consider expansion, but also to consider peer effects through corporate size, industry, and region in order to establish a R&D tax support system.