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Origem do Capital e Acesso aos Incentivos Fiscais e Financeiros à Inovação no Brasil

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  • Graziela Ferrero Zucoloto
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    Abstract

    O objetivo deste artigo é analisar uma seleção de políticas de apoio à inovação em vigor no Brasil até 2010, observando o acesso de empresas nacionais e subsidiárias de empresas multinacionais a instrumentos tais como: subvenção econômica, financiamento reembolsável e Lei do Bem. Serão discutidos aspectos teóricos relacionados ao apoio público à inovação tecnológica; as experiências internacionais; a evolução das políticas brasileiras de CT&I; os instrumentos fiscais-financeiros selecionados de incentivo direto à inovação empresarial; e, por fim, o acesso de empresas brasileiras a estes instrumentos, por origem de capital. Palavras-chave: inovação tecnológica; origem de capital; incentivos fiscais; incentivos financeiros; empresas multinacionais. This paper analyses Brazilian innovation polices, focusing on the access of subsidiaries and national enterprises to selected public innovation instruments: subvention, credit and Law 11.196/05. It presents theoretical aspects of government incentives to innovation; international experiences; the evolution of S&T&I Brazilian policies; fiscal and financial instruments related to business innovation and, at least, discusses the access of Brazilian enterprises to these instruments, by origin of capital. Keywords: technological innovation; origin of capital; fiscal incentives; financial incen- tives; multinational enterprises.

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    Bibliographic Info

    Paper provided by Instituto de Pesquisa Econômica Aplicada - IPEA in its series Discussion Papers with number 1753.

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    Length: 66 pages
    Date of creation: Jul 2012
    Date of revision:
    Handle: RePEc:ipe:ipetds:1753

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