Browsing GSPA: Dissertations by Subject "Research and development tax credit -- Thailand"
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Major factors affecting the implementation and effectiveness of the R&D tax incentive policy (National Institute of Development Administration, 2009)
The Thai government began to offer an R&D tax incentive in 1996 with the objective, as declared in the policy statement, of encouraging the private sector to do more research and technology development. The tax incentive is given in the form of an exemption of corporate income tax for an amount equal to 100% of the expenses incurred in the form of fees for research and technology development paid to registered R&D service providers. Using the goal-attainment model, it was concluded that the policy has low effectiveness in stimulating R&D investment. ...