Date of Publication

2-2022

Document Type

Master's Thesis

Degree Name

Master of Science in Accountancy

Subject Categories

Accounting | Taxation

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Advisor

Arnel Onesimo O. Uy

Defense Panel Chair

Rodiel C. Ferrer

Defense Panel Member

Aaron C. Escartin
Charlotte Mei L. Lacap

Abstract/Summary

Innovation demands businesses to keep changing and improving in order to be kept with the growing competition in each industry. To innovate means to spend and invest on something that will foster that innovation – this is through research and development (R&D). However, businesses alone cannot fully promote innovation without external support, some of which comes from policies that enable them to design research and development strategically. Recently, the rising popularity of fiscal incentives in various countries showed positive evidence that they helped the private industry in boosting their R&D investments. In the ASEAN region, which is constituted by developing nations in majority, however, are still behind in the administration of these incentives to support private R&D spending. This study looked into the efficacy of the fiscal policies enforced in the ASEAN region and determine whether they are effective in bolstering R&D spending of publicly listed firms in the region’s member nations. Accordingly, although significance of the relationship between R&D incentives and R&D spending were showed, the primary impacting factor, however, are those controls pertaining to the motivating behavior and preference on financing R&D investments, and not directly the R&D incentives. Results showed that, country-wise, only the Philippines showed such impactful effects to signify relationship of R&D incentives to R&D intensity.

Abstract Format

html

Language

English

Format

Electronic

Physical Description

viii, 101 leaves

Keywords

Tax incentives—Southeast Asia; Research and development tax credit—Southeast Asia

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Embargo Period

3-3-2022

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