Evaluation of Incentive Effect of Tax Preferential Policy on R&D Investment of High-Tech Enterprises

Shali Xu

GBP Proceedings Series, 2025, vol. 6, issue None, 103-109

Abstract: This study comprehensively examines the incentive effects of tax preferential policies on research and development (R&D) investment within high-technology enterprises. Through an in-depth theoretical framework, it explores how various forms of tax incentives—such as tax credits, exemptions, and deductions—affect firms' decision-making processes regarding R&D expenditure. Empirical analysis is conducted using a dataset encompassing multiple high-tech firms across different sectors, allowing for a nuanced assessment of policy impacts in diverse industrial contexts. The findings reveal that while tax incentives generally encourage higher levels of R&D investment, the magnitude and sustainability of this effect depend heavily on the specific characteristics of the tax policy and the firm's operational environment. The study also identifies potential limitations, including differential responses among firms of varying sizes and stages of development. Based on these insights, tailored policy recommendations are proposed to refine tax preferential mechanisms, aiming to maximize their effectiveness in fostering innovation, improving competitiveness, and driving long-term technological advancement in high-tech industries.

Keywords: tax preferential policy; high-tech enterprise; R&D investment; incentive effect evaluation (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:axf:gbppsa:v:6:y:2025:i:none:p:103-109

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