메타버스 공공지원의 방향성에 대한 소고

Abstract

In a situation where metaverse is regarded as a new benchmark of platform economies and vast investment on metaverse is needed in and out of country, this paper proposes the direction of public support for metaverse-related technologies based on the support direction of national R&D budget projects and the understanding of metaverse technology and market environments.
 We investigate the current situation of R&D supports in the national level and admit the necessity of increasing CT(culture technology) investment. Furthermore, we find the R&D support principle that the direction of public supports in R&D investment be more desirable in indirect and ex post tax supports than in direct and ex ante fiscal supports, even in metaverse technology and market cases.
 It is needed, firstly to increase tax supports for metaverse-related technologies by adding those to immersive contents or culture contents technologies in new-growth engine and proprietary technologies, and secondly to focus on global standardization for mega investment in the infrastructure area of metaverse value chains, and thirdly to promote small investment on creative and immersive innovations in the service area of metaverse value chains through deregulation and public private partnership. Therefore, in the short-run viewpoint and for the long-run performance of metaverse tech and market environments, the evaluation framework and tax expenditure evaluation is timely for the addition of metaverse-related technologies into new-growth engine and proprietary technologies in tax supports.