Tax incentives for research - development activities by Vietnamese enterprises


  • Hoang Van Tuyen


R&D activity, Enterprise, Tax incentive


Research and development (R&D) activities are very specific in their natures and then need to be encouraged and to get highest supports in incentive tax measures. Incentive tax measures, however, actually applied in Vietnam, for this specific sector of activities remain limited in many aspects. This study gives contributions to clarify the status, limited aspects of these tax incentives for R&D activities by Vietnamese enterprises and provides some suggestions for further consideration in the coming time.
Code: 15081701


Download data is not yet available.


Ti?ng Vi?t:
1. V? Cao ?àm. (2003) ??i m?i chính sách tài chính cho ho?t ??ng KH&CN. Tài li?u trình bày t?i h?i th?o “??i m?i c? ch? qu?n lý ho?t ??ng KH&CN”, Hà N?i.
2. Nguy?n V?n H?c. (2005) M?t s? v?n ?? v? chính sách thu? ??i v?i KH&CN. N?i san Vi?n Chi?n l??c và Chính sách KH&CN, s? 11 tháng 12/2005, tr.19-23.
3. Ph?m ??c Nghi?m. (2014) M?t s? gi?i pháp ??y m?nh phát tri?n doanh nghi?p KH&CN ? các ??a ph??ng. T?p chí KH&CN Vi?t Nam, s? 7/2014.
4. Hoàng V?n Tuyên. (2014) M?t s? v?n ?? v? thu? thu nh?p doanh nghi?p ??i v?i ho?t ??ng KH&CN ? Vi?t Nam hi?n nay. T?p chí khoa h?c và công ngh? Vi?t Nam. S? 23.
5. Mai Hà, Hoàng V?n Tuyên, ?ào Thanh Tr??ng. (2015) Doanh nghi?p Khoa h?c và Công ngh?: t? lý lu?n ??n th?c ti?n. H.: Nxb. Khoa h?c và K? thu?t.
6. Ph?m Th? T??ng Vân. (2015) Qu? phát tri?n khoa h?c và công ngh? trong doanh nghi?p. T?p chí Tài chính, s? 5/2015.
Ti?ng Anh:
7. OECD. (2002) Tax Incentives for Research and Development: Trends and Issues. Paris: OECD.
8. Van Pottelsberghe, B., S. Nysten & E. Megally. (2003) Evaluation of current fiscal incentives for business R&D in Belgium. WP-CEB 03/011. Universite Libre de
9. Yoon, J. (2005) Comparative analysis of R&D tax policies, paper presented at the Technology and Policy Training program. Seoul, Korea, 2005.
10. Dahlman C. (2010) Strengthening the Research and Development Base. In WB (ed.), 2010, “Innovation policy: A guide for developing countries”, Washington D.C., USA



How to Cite

Tuyen, H. V. (2017). Tax incentives for research - development activities by Vietnamese enterprises. Journal SCIENCE AND TECHNOLOGY POLICIES AND MANAGEMENT, 4(4), 21–34. Retrieved from




Most read articles by the same author(s)

1 2 > >>