Economic analysis of innovation tax incentives in Brazil: essays on the impacts of law 11,196/05 on industrial innovation

Directions for the implementation of regulatory means for the application of tax benefits in the general system of regulatory regulation of technology support means

“…As part of study [3], the level of positive effect from the introduction of tax benefits was studied on the example of Brazil. The level of percentage increase (increase) in the financing of research works, the number of highly qualified personnel was determined.…”

“…All the above works [1][2][3][4][5][6][7][8][9][10] indicate the focus of scientific research on solving certain aspects or manifestations of the impact of tax benefits on the process of technological renewal. No studies have been identified within which a comprehensive concept of measures for tax incentives for innovation processes and technology transfer would be formed.…”

“…Statistical analysis of the effectiveness of the introduction of tax benefits within Brazil makes it possible to establish certain patterns of them. Thus, a decrease in the tax burden by 6.8 % led to an increase in labor resources, an increase in the number of innovations, an increase in the level of employment of educated personnel, an increase in foreign investment [3]. At the same time, scientific and research works were chosen as the stage of the innovation cycle at which support was provided by providing tax benefits.…”

“…-to solve part of the social problems of the state in terms of employment of additional staff (5 %), young specialists with a bachelor's degree (18.5 %); -to ensure an increase in the number of scientific and research works (9.5 %) and an increase in the number of scientists involved in the field of business (16 %) [3].…”

Capacidades tecnológicas da indústria farmacêutica brasileira: uma análise dos efeitos dos financiamentos do BNDES e da Finep

“…Além do crédito com taxas de juros subsidiadas, o incentivo fiscal é outro importante mecanismo para estimular os investimentos em pesquisa, desenvolvimento e inovação no Brasil. Alguns estudos (HALL; VAN REENEN, 2000;FREITAS et al, 2017;COLOMBO, 2017) fizeram o debate sobre a capacidade dos créditos tributários gerarem ou não efeitos de adicionalidade, contribuindo para impulsionar a inovação nas empresas. Nesse tipo de instrumento de política, as empresas envolvidas em atividades de P&D podem solicitar reduções diretas no valor do imposto a ser pago e, dessa forma, reduzir os custos dos seus projetos existentes nessa atividade ou expandir sua escala (APPELT; GALINDO-RUEDA; GONZÁLES, 2019).…”