Lei do Bem como instrumento de incentivo para investimento em P,D&I: indicadores da adesão das empresas do estado do Rio de Janeiro

Abstract

The Good Law is the most important fiscal benefit in Brazil for investments in P,D&I and technological innovation. Understanding it, its functioning, and constantly evaluating its effectiveness are necessary steps for proposing improvements to this instrument. Thus, the central objective of the present research was to demonstrate indicators of the enjoyment of the tax benefit of the Good Law in the state of Rio de Janeiro, which can later be used by MCTIC for evidence and evaluation, as well as to allow future in-depth research on this mechanism to support P,D&I. The development of this research was guided by qualitative methodological procedures, based on quantitative data, presenting an exploratory-descriptive character, being classified as a bibliographical, documentary and survey research. The period from 2006 to 2014 was considered for data collection, which were obtained from the reports of the Good Law of MCTIC and submitted to content analysis using spreadsheets and graphs. The results obtained were relevant and the findings made it possible to understand the use of the Good Law as to P,D&I financing instrument, to describe the economic impacts of investment and fiscal renunciation of this instrument, to identify the frequency and distribution by municipality of companies benefited from this innovation support mechanism in the state of Rio de Janeiro, as well as showing the relation between the total investment in P,D&I and the total investments in P,D&I when the Law was passed.