Advanced search
Start date
Betweenand


Fiscal incentives to innovative effort and innovation in Brazil: a critical analysis of government management

Full text
Author(s):
Luana Naves Ferreira Silva
Total Authors: 1
Document type: Master's Dissertation
Press: Araraquara. 2018-04-02.
Institution: Universidade Estadual Paulista (Unesp). Faculdade de Ciências e Letras. Araraquara
Defense date:
Advisor: Mario Luiz Possas
Abstract

The aim of this research is to analyze two federal laws: 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, whose instrument is the concession of fiscal incentives. The main intention is to analyze the conception and formulation of these laws, with emphasis on the analysis of government assessment (when it exists). This work presumes that the governmental assessmentof these laws is nonexistent or qualitatively insufficient, which constitutes a major failure of governmental management, since technological policies based on fiscal incentives require from beneficiary companies to achieve some goals as well as financial compensation for the tax incentives. The possible contribution of this research would be to raise shortcomings and failures and to suggest improvements in the formulation of technological policies based on fiscal incentives. (AU)

FAPESP's process: 17/09674-5 - Fiscal incentives for innovative efforts and innovation in Brazil: a critical analysis of government management
Grantee:Luana Naves Ferreira Silva
Support Opportunities: Scholarships in Brazil - Master