Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005)

Brazil has a mix of instruments to support research and development activities, including grants and tax incentives. Among these policies, it is referred to the Law 11.196/05. According as the historical series, since the implementation of the law, the number of companies using the benefits has grow...

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Autores principales:	Zimmer,Paloma, Mitsuê Iata,Cristiane, Artur de Souza,João, Castro de Almeida Cunha,Cristiano José
Lenguaje:	English
Publicado:	Universidad Alberto Hurtado. Facultad de Economía y Negocios 2016
Materias:	Tax incentive Good Law (Law 11.196/2005) Innovation
Acceso en línea:	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242016000400006
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spelling	oai:scielo:S0718-272420160004000062017-01-20Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005)Zimmer,PalomaMitsuê Iata,CristianeArtur de Souza,JoãoCastro de Almeida Cunha,Cristiano José Tax incentive Good Law (Law 11.196/2005) Innovation Brazil has a mix of instruments to support research and development activities, including grants and tax incentives. Among these policies, it is referred to the Law 11.196/05. According as the historical series, since the implementation of the law, the number of companies using the benefits has grown exponentially, but the number of beneficiaries is still very low. This article presents the results of the study with a group of 100 companies. The objective was to verify the innovation management practices used by these companies, as well as the main obstacles encountered by them to make use of tax incentives of the Good Law. The results showed that the biggest obstacle for use of the Good Law is the profile of the innovation projects. Companies need to actually differentiate improvement projects of the innovation projects. The minority of companies develop projects that exceed scientific or technological boundaries or having aspects out of the company's development scope.info:eu-repo/semantics/openAccessUniversidad Alberto Hurtado. Facultad de Economía y NegociosJournal of technology management & innovation v.11 n.4 20162016-01-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242016000400006en10.4067/S0718-27242016000400006
institution	Scielo Chile
collection	Scielo Chile
language	English
topic	Tax incentive Good Law (Law 11.196/2005) Innovation
spellingShingle	Tax incentive Good Law (Law 11.196/2005) Innovation Zimmer,Paloma Mitsuê Iata,Cristiane Artur de Souza,João Castro de Almeida Cunha,Cristiano José Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005)
description	Brazil has a mix of instruments to support research and development activities, including grants and tax incentives. Among these policies, it is referred to the Law 11.196/05. According as the historical series, since the implementation of the law, the number of companies using the benefits has grown exponentially, but the number of beneficiaries is still very low. This article presents the results of the study with a group of 100 companies. The objective was to verify the innovation management practices used by these companies, as well as the main obstacles encountered by them to make use of tax incentives of the Good Law. The results showed that the biggest obstacle for use of the Good Law is the profile of the innovation projects. Companies need to actually differentiate improvement projects of the innovation projects. The minority of companies develop projects that exceed scientific or technological boundaries or having aspects out of the company's development scope.
author	Zimmer,Paloma Mitsuê Iata,Cristiane Artur de Souza,João Castro de Almeida Cunha,Cristiano José
author_facet	Zimmer,Paloma Mitsuê Iata,Cristiane Artur de Souza,João Castro de Almeida Cunha,Cristiano José
author_sort	Zimmer,Paloma
title	Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005)
title_short	Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005)
title_full	Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005)
title_fullStr	Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005)
title_full_unstemmed	Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005)
title_sort	tax incentives for innovation in brazil: obstacles for use of the good law (law 11.196/2005)
publisher	Universidad Alberto Hurtado. Facultad de Economía y Negocios
publishDate	2016
url	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242016000400006
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Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005)

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