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

  • Paloma Zimmer Universidade Federal de Santa Catarina
  • Cristiane Mitsuê Iata Universidade Federal de Santa Catarina
  • João Artur de Souza Universidade Federal de Santa Catarina
  • Cristiano José Castro de Almeida Cunha Universidade Federal de Santa Catarina
Keywords: Tax incentive, Good Law (Law 11.196/2005), Innovation.

Abstract

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.

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Author Biographies

Paloma Zimmer, Universidade Federal de Santa Catarina

Programa de Pós-Graduação em Engenharia e Gestão do Conhecimento. Centro Tecnológico (CTC) – Universidade Federal de Santa Catarina (UFSC)

Cristiane Mitsuê Iata, Universidade Federal de Santa Catarina

Programa de Pós-Graduação em Engenharia e Gestão do Conhecimento. Centro Tecnológico (CTC) – Universidade Federal de Santa Catarina (UFSC)

João Artur de Souza, Universidade Federal de Santa Catarina

Programa de Pós-Graduação em Engenharia e Gestão do Conhecimento. Centro Tecnológico (CTC) – Universidade Federal de Santa Catarina (UFSC)

Cristiano José Castro de Almeida Cunha, Universidade Federal de Santa Catarina

Programa de Pós-Graduação em Engenharia e Gestão do Conhecimento. Centro Tecnológico (CTC) – Universidade Federal de Santa Catarina (UFSC)

Published
2016-12-28
How to Cite
Zimmer, P., Iata, C. M., Souza, J. A. de, & Cunha, C. J. C. de A. (2016). Tax Incentives for Innovation in Brazil: Obstacles for Use of the Good Law (Law 11.196/2005). Journal of Technology Management & Innovation, 11(4), 38-46. https://doi.org/10.4067/S0718-27242016000400006
Section
Research Articles