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ACaseStudyon Korea’sR&DTaxIncentives:Principles,Practices,andLessonsforDevelopingCountries PublicDisclosureAuthorized PublicDisclosureAuthorized PublicDisclosureAuthorized PublicDisclosureAuthorized ©2024InternationalBankforReconstructionandDevelopment/TheWorldBank 1818HStreetNWWashingtonDC20433 Telephone:202-473-1000Internet:www.worldbank.org ThisworkisaproductofthestaffofTheWorldBankwithexternalcontributions.Thefind-ings,interpretations,andconclusionsexpressedinthisworkdonotnecessarilyreflecttheviewsofTheWorldBank,itsBoardofExecutiveDirectors,orthegovernmentstheyrepresent. TheWorldBankdoesnotguaranteetheaccuracy,completeness,orcurrencyofthedataincludedinthisworkanddoesnotassumeresponsibilityforanyerrors,omissions,ordiscrepanciesintheinformation,orliabilitywithrespecttotheuseoforfailuretousetheinformation,methods,processes,orconclusionssetforth.Theboundaries,colors,denominations,andotherinformationshownonanymapinthisworkdonotimplyanyjudgmentonthepartofTheWorldBankconcerningthelegalstatusofanyterritoryortheendorsementoracceptanceofsuchboundaries. NothinghereinshallconstituteorbeconstruedorconsideredtobealimitationuponorwaiveroftheprivilegesandimmunitiesofTheWorldBank,allofwhicharespecificallyreserved. RightsandPermissions Thematerialinthisworkissubjecttocopyright.BecauseTheWorldBankencouragesdisseminationofitsknowledge,thisworkmaybereproduced,inwholeorinpart,fornoncommercialpurposesaslongasfullattributiontothisworkisgiven. Anyqueriesonrightsandlicenses,includingsubsidiaryrights,shouldbeaddressedtoWorldBankPublications,TheWorldBankGroup,1818HStreetNW,Washington,DC20433,USA;fax:202-522-2625;e-mail:pubrights@worldbank.org. WorldBank Finance,CompetitivenessandInnovationGlobalPractice ACaseStudyon Korea’sR&DTaxIncentives:Principles,Practices,andLessonsforDevelopingCountries maY2024 Acknowledgments ThisdocumentwaspreparedbyateamledbyJaimeFrias(SeniorEconomist,TTL),whichcomprisedYanchaoLi(PrivateSectorSpecialist),KyeyoungShin(Consultant),andLucioCastro(Consultant)fromtheFinance,Competitiveness,andInnovationGlobalPracticeoftheWorldBank(WB).ArnelynAbdon(Consultant),MuhammadFajarNugraha(Consultant),andVietAnhNguyen(SeniorPublicSectorSpecialist)providedvaluableinsightsandcontributedtothecomparativeanalysisbetweenKoreaandIndonesia,thePhilippines,andVietNam. TheauthorsaregratefulforusefulcommentsfrompeersXavierCiera(SeniorEconomist),AnwarAridi(SeniorPrivateSectorSpecialist),RalphVanDoorn(SeniorEconomist),JonathanPemberton(Consultant),JooSuebLee(SeniorEconomist),JustinHill(SeniorPrivateSectorSpecialist),VictorSteenbergen(SeniorEconomist),JiyoungChoi(SeniorEconomist),andDr.Jae-JinKim,PresidentoftheKoreaInstituteofPublicFinance(KIPF),forreviewingspecificsectionsofKoreanpolicy.TheauthorsarealsogratefultoZoeEscobar(Assistant)foreditorialsupport. TheteamthankstheguidanceandoversightofCecileNiang(PracticeManager,FCI),ZaferMustafaoglu(PracticeManager,FCI),andDenisMedvedev(Director,IFC).TheteambenefitedfromusefuldiscussionsofthecasethroughpolicydiscussionswiththeDepartmentofFinanceofthePhilippines,theNationalEconomicandDevelopmentAuthority(NEDA)ofthePhilippines,theDepartmentofScienceandTechnologyofthePhilippines,andtheMinistryofScienceandTechnologyofVietNam.Thefollowingpolicypractitionersprovidedinvaluablecomments:Mr.HestuYogaSaksama,DirectorGeneralofTaxes,andDirectorofTaxRegulations;Mrs.JuvyDanofrata,AssistantSecretaryofFinance,andHeadoftheFiscalIncentiveReviewBoard(FIRB)Secretariat;andMr.NguyenDucHoang,DeputyDirectorGeneralofStateAgencyforTechnologyInnovation(SATI),MinistryofScienceandTechnology(MOST)ofVietNam. TheteamisgratefultoDaeinKang,(Consultant),GraceMorella(Consultant),KristianaTorres(Assistant),andAdelaAntic(Consultant)forfacilitatingthepolicydiscussionswithexpertsandgovernmentrepresentativefromIndonesia,thePhilippines,andVietNam. ThiscasestudywassupportedbythenationalgovernmentoftheRepublicofKoreathroughtheKorea-WorldBankPartnershipFacility(KWPF). acasestudyonkorea’sr&dtax incentives:principles,practices,and4 Contents Acknowledgments4 AbbreviationsandAcronyms6 ExecutiveSummary8 01.Introduction10 02.StructuringtheAnalysisofRDTIPolicyPractice20 03.DesignFeaturesofRDTIs27 04.ManagementFeaturesofRDTIs45 05.Conclusion56 Appendices58 A.ProfileoftheR&DTaxSchemesinthePhilippines,Indonesia,andVietNam59 B.EvidenceoftheEffectivenessofR&DTaxIncentivesinComparatorDevelopingCountries77 References81 Notes86 acasestudyonkorea’sr&dtax lessonsfordevelopingcountries5 AbbreviationsandAcronyms BEPSBaseErosionandProfitShifting BIRBureauofInternalRevenue BOIBoardofInvestments CITCorporateIncomeTax CORFOProductionPromotionCorporation[Chileanagencyforpromotingcompetitiveness] CPACertifiedPublicAccountant CREATECorporateRecoveryandTaxIncentivesforEnterprise DIANDireccióndeImpuestosyAduanasNacionalesdeColombia[NationalTaxandCustomsDirectorateofColombia] DGTDirectorateGeneralofTaxes(ofIndonesia) eFPSElectronicFilingandPaymentSystem ETREffectiveTaxRate EUEuropeanUnion EYErnstandYoung ESCAPEconomicandSocialCommissionforAsiaandthePacific FDIFor