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Política fiscal de incentivo à inovação no Brasil : análise do desempenho inovativo das empresas que usufruíram benefícios da lei n°11.196/05 (lei do bem)
| Content Provider | Semantic Scholar |
|---|---|
| Author | Calzolaio, Aziz Eduardo |
| Copyright Year | 2011 |
| Abstract | The tax incentives for innovation (IFI) have been used intensively in recent years, both in OCDE (Organization for the Economical Corporation and Development) countries and in underdeveloped ones, as an important instrument of technological policy. Its goals are to help establish a systemic and competitive environment and to provide conditions to firms to develop their skills and improve their knowledge. The IFI uses the following techniques to induce innovations: Deductions (simple or special), accelerated or full depreciation, and tax credit. It can be applied vertically into sectors, regions or certain companies, including in new and in situation of loss. Its application is analyise in several countries, mainly in Brazil. The main objective of this dissertation is to analyzed the Law 11.196/05, the Good Law (LB), which offers tax assistance for: expenditure on P&D, acquisition of capital and intangible assets focused on innovation, construction of physical facilities focused on research, acquisition and cooperation for the development of P&D, registration and maintenance of patents, trademarks and plant varieties and the hiring of researchers. The actual rate of variation of each of these activities was calculated in two periods: the first before the LB, 1998 to 2005, and the second after LB, 2006 to 2008. It was evident, therefore, the ability of LB to intensify (or not) the innovation. IBGE (Brazilian Institute of Geography and Statistics) provided the data from the Technological Innovation Survey, especially for this paper, only business users of LB. It is also presented information from the Good Law contained in the Annual Report of the Use of Tax Incentives, produced by the Ministry of Science and Technology. The outcome is that the companies which use the LB increased their P&D as well as enhanced the formation of networks of cooperation among the various agents of the Innovation System from 2006 to 2008, which indicates correctness of LB. However, they did not increase the purchase of machinery and equipment, and intangibles assets focused on innovation, the hiring of researchers, and the registration of trademarks, patents and plant variety. Nonetheless, the increase expenditure on internal P&D and acquired externally has accelerated significantly. Key-words: Lei n°11.196/05 (Lei do Bem). Innovation policy. Tax policy. Dynamics of innovation. Pesquisa Nacional de Inovação Tecnológica. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://www.lume.ufrgs.br/bitstream/handle/10183/35595/000783678.pdf?isAllowed=y&sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
