Fiscal incentives for innovative efforts and innovation in Brazil: a critical analysis of government management

• Grant number: 17/09674-5
• Support Opportunities: Scholarships in Brazil - Master
• Start date: October 01, 2017
• End date: February 28, 2018
• Field of knowledge: Applied Social Sciences - Economics - Industrial Economics
• Principal Investigator: Mario Luiz Possas
• Grantee: Luana Naves Ferreira Silva
• Host Institution: Faculdade de Ciências e Letras (FCL). Universidade Estadual Paulista (UNESP). Campus de Araraquara. Araraquara , SP, Brazil

Abstract

The aim of this research is to analyze two laws made by the governmental management: the Law of Good and the Law of Informatics. These laws are part of the set of measures related to the scope of the technological policies developed by the Brazilian government and they have as its instrument the concession of fiscal incentives. Therefore, the main intention is to analyze the conception and formulation of these laws, with emphasis on the analysis of government evaluation (when it exists). This essay assumes that the governmental evaluation of the laws studied is nonexistent or qualitatively insufficient, which constitutes a major failure of governmental management, since the technological policies that have the fiscal incentives as instruments, require from beneficiary companies to achieve requirements and financial compensation for the tax incentives. Thus, the contribution of this research would be to raise possible shortcomings and suggest improvements in the formulation of technological policies that have the fiscal incentives as an instrument. (AU)

Academic Publications

(References retrieved automatically from State of São Paulo Research Institutions)

SILVA, Luana Naves Ferreira. Fiscal incentives to innovative effort and innovation in Brazil: a critical analysis of government management. 2018. Master's Dissertation - Universidade Estadual Paulista (Unesp). Faculdade de Ciências e Letras. Araraquara Araraquara.