Implementation pathology of the knowledge-based production leap law: An approach based on experts' experiences

The “Knowledge-Based Production Leap Law” (enacted in ۲۰۲۲) signifies a watershed moment in the nation’s innovation policymaking, shifting the support paradigm from direct financial facilities to tax credits. This study aims to identify the implementation challenges and policy opportunities of this legislation from the perspective of experts. The research utilizes a qualitative approach based on thematic analysis, with data gathered through in-depth interviews with ۱۵ policymakers and key actors within the innovation ecosystem.Findings indicate that the law’s most significant strength lies in its strategic transition from a “supply-oriented” approach (e.g., loans) to a “demand-oriented” one (e.g., market creation and tax credits). However, key challenges identified include “complexities in interacting with traditional tax institutions,” “the risk of sham innovation for tax avoidance,” and “the conflict between quantitative expansion and qualitative development of firms.” The results suggest that the success of this law depends on transitioning from a “quantity-centric” to an “outcome-centric” perspective and establishing a rigorous evaluation system to prevent rent-seeking behaviors.

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Keywords Policy Pathology ، Knowledge-Based Production Leap Act ، Tax Credit ، Innovation Ecosystem ، Implementation Challenges