are encouraged to conduct research and development activities bY 143 themselves. Incentives In the form of tax exemption on R&D expenditures was first given In 1982 and Is still In force. Originally. Incentives were only given to companies engaged In scientific research that Is connected with the activities of the company but this clause was subsequently abolished In 1983. Now, a one and one third deduction Is given to expenditures Incurred In any approved research and development activity. The research can be carried out by the tax payer or on his behalf by any scientific Institution, university or other Institution of higher learning. Buildings for conducting research are to be considered as Industrial buildings and the building cost Incurred wit I be eligible for deduction from tax as In the case of Industrial buildings. The Incentives were given due to the fact that there Is very I lttle R&D work In private companlues and major research continues to be conducted by government-funded Institutions. POLICY INFRASTRUCTURE Ministry of Science, Technology and the Environment: The Ministry of Science, Technology and the Environment Is ~iven the role for the planning, coordination and development of all activities related to science and technology. It Is entrust­ ed with the design and development of a National Science and Technology policy. Essentially the objectives of the Ministry are: f) to develop and to promote the expansion of science and technology with the aim of fmpro fng the quality of I If e; r 1 > to formulate, research, plan extensive appl !cation of science give rise to adverse effects prosperous and peaceful nation; and determine that the and technology does not so as to sustain a Ill) to ensure that material development through science and technology does not pollute the environment and destroy 
**Analysis**
The text discusses incentives for research and development, the role of the Ministry of Science, Technology and the Environment in planning and coordinating scientific activities, and the objectives of the ministry. This suggests that the text is primarily focused on the development of science and technology, and its relationship with the economy and environment.

**Category**
Science and technology, Economic development