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Information Journal Paper

Title

The effective factors of Policy Pattern of Tax Support from Knowledge Based Activities

Pages

  161-194

Abstract

 Nowadays, considering the importance of the role of science and technology in the country’ s economic development, the role of knowledge-based firms has become more important in the economic growth of countries. In this regard, financial supports from knowledge-based firms, especially in early stages and in right mechanism, is important. One of the important financial supports is the tax system which help to enhance Knowledge-based firms. Therefore, the design of tax enhancement system for knowledge-Based Activities is important. So, in this research, the affecting factors on the development of the tax system which is supports knowledge-Based Activities are identified based on case study research strategy. First, the 14 preliminary affecting factors were identified based on the literature review and interviews with experts and categorized in 4 categories. Then, based on this factors, the Policy Pattern of Tax Support from knowledge-Based Activities is presented. Subsequently, The Knowledge-Based Firms and Institutions Support Laws and Commercialization Achievements, as this research case and based on the presented Policy Pattern of Tax Support from knowledge-Based Activities, is studied.

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  • Cite

    APA: Copy

    NAGHIZADEH, REZA, HAJARI, MAHDI, & RAHMAN KHASMAKHI, ZAHRA. (2019). The effective factors of Policy Pattern of Tax Support from Knowledge Based Activities. JOURNAL OF TECHNOLOGY DEVELOPMENT MANAGEMENT, 7(2 ), 161-194. SID. https://sid.ir/paper/260255/en

    Vancouver: Copy

    NAGHIZADEH REZA, HAJARI MAHDI, RAHMAN KHASMAKHI ZAHRA. The effective factors of Policy Pattern of Tax Support from Knowledge Based Activities. JOURNAL OF TECHNOLOGY DEVELOPMENT MANAGEMENT[Internet]. 2019;7(2 ):161-194. Available from: https://sid.ir/paper/260255/en

    IEEE: Copy

    REZA NAGHIZADEH, MAHDI HAJARI, and ZAHRA RAHMAN KHASMAKHI, “The effective factors of Policy Pattern of Tax Support from Knowledge Based Activities,” JOURNAL OF TECHNOLOGY DEVELOPMENT MANAGEMENT, vol. 7, no. 2 , pp. 161–194, 2019, [Online]. Available: https://sid.ir/paper/260255/en

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