Benefícios fiscais para incentivo à inovação tecnológica no Brasil: informação para uso no processo de tomada de decisão em indústrias de grande porte
Revista de Administração, Contabilidade e Economia da Fundace
Due to the growing importance that innovation represents for companies, government, research institutions and society, the present study discuss the Law 11.196, of November 21, 2005, known as the "Law of Good", which provides tax benefits for companies that promote technological innovation. It notes that tax incentives are usually expected and well accepted by the companies, however, according to the annual reports issued by the Ministry of Science, Technology and Innovation there are few
... there are few companies that have registered to receive the benefits. Given the low adherence, this article has the main objective to analyze the process of decision making in the organizational environment that leads companies to use the benefits of the Law of Good. It presents an investigation of technological innovation and its regulatory framework in Brazil. It reports interviews with two companies in an inland city of the State of Santa Catarina that utilize the benefits of the Law of Good. It observes from the interviews as companies work with innovation, how they use the benefits of the Law of Good, the advantages and duties that come from the use of the benefits, allowing the construction of a flow of the decision-making process for use the tax benefits present in Chapter III of the Act. The main points identified in the interview and constant in the flow, conditioning the use of benefits are: 1) promote technological innovation; 2) have an innovation management process; 3) accounting should be well structured to provide accurate information; and 4) have tax regularity. In this way, it will be possible to choose the benefits applicable to the company.