نوع مقاله : علمی- پژوهشی
نویسندگان
1 عضو هیات علمی دانشکده حقوق و علوم سیاسی دانشگاه تهران
2 دانشجوی دکتری حقوق عمومی دانشگاه تهران.
3 دانش آموخته کارشناسی ارشد حقوق بین الملل دانشگاه قم
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Taxation of intellectual property can affect the motivations of innovators and startups. The tax exemptions and rates can chart the direction of research and development. Although countries may not use a special system for this property, some countries have designed their own tax system in each of the stages of creation, transfer and use of intellectual property, which has its own unique characteristics and has provided a serious basis for government intervention in the field of intellectual property. In this article,, the problem is, what are the characteristics and components of the tax system on intellectual property?
It also emphasizes the need to develop specific tax policies tailored to the economic conditions of developing countries, which should take into account factors such as local conditions and needs and avoid direct copying of models of developed countries.
This research, by descriptive analysis and by examining the documents and statistics and experience of developed countries, concludes that justice and efficiency should be considered in the adoption of tax policies in a twin way. It can lead to different decisions about each intellectual property and at each stage of its development
کلیدواژهها [English]
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