Incentivos para inovação tecnológica: um estudo da política pública de renúncia fiscal no Brasil

Abstract

The Federal Constitution of Brazil states that the incentive for technological development is essential to the national development policy. The purpose of this study is to explain relationships between investments in Research and Development - R&D and innovation outcomes in companies that are encouraged by the "Lei do Bem", which regulates tax waivers for technological innovation in Brazil. The research was based on theoretical constructs of Innovation, Innovation Systems, Investments in R&D, Innovative Capabilities, Innovation Outcomes, Science, Technology and Innovation Policies. To achieve the objective of the study, it was made a quantitative analysis of information from all the companies that have used the “Lei do Bem” between the years 2009 and 2013. Econometric Logit models were estimated for fixed effects. The analysis results indicate that the probability of firms that make use of the benefits of the “Lei do Bem” presenting innovations in general (in products, processes or services) or only in products depends primarily on the size of the company and the amount invested in R&D, particularly it depends on the investment in human resources - HR. Obtaining patents other intellectual property rights are closely associated with the probability of innovation in product. On the other hand, the chances of firms innovate in process are related to the size of the company, the spending specifically targeted to the presence of HR and training and HR development programs. Therefore, investment in human resources for R&D seems to be crucial for innovation. These results confirm the hypothesis that investments in R&D of companies that are encouraged by the "Lei do Bem" produce innovation outcomes. The work concludes that the “Lei do Bem” is a significant component for companies innovate, since the majority of the sample did not receive any other incentive for the promotion of technological innovation activities.