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Impactos dos incentivos fiscais na inovação de grandes empresas: uma avaliação a partir da pesquisa Sondagem de Inovação da ABDI [Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey]

Author

Listed:
  • Ulisses Pereira dos Santos

    (UFMG)

  • Márcia Siqueira Rapini

    (UFMG)

  • Philipe Scherrer Mendes

    (UFMG)

Abstract

Os incentivos fiscais são instrumentos utilizados para ampliar os esforços inovativos seja quantitativamente ou qualitativamente. No Brasil, os incentivos fiscais tiveram seu alcance ampliado a partir de 2005 com a Lei do Bem. Este artigo analisa o esforço inovador das empresas da Pesquisa Sondagem de Inovação da ABDI comparando as que receberam incentivos fiscais vis-à-vis com as que não receberam e também controlando pela origem do capital. As análises realizadas com modelo Logit indicaram que os impactos dos incentivos fiscais sobre o tipo de inovação realizada variam de acordo com a intensidade tecnológica dos setores. Mas os incentivos fiscais não foram significativos em relação à origem do capital, indicando que não alteram a dinâmica da inovação das empresas subsidiárias.

Suggested Citation

  • Ulisses Pereira dos Santos & Márcia Siqueira Rapini & Philipe Scherrer Mendes, 2020. "Impactos dos incentivos fiscais na inovação de grandes empresas: uma avaliação a partir da pesquisa Sondagem de Inovação da ABDI [Impacts of tax incentives on innovation of large companies: an evaluat," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), vol. 30(3), pages 803-832, September.
    • Handle: RePEc:nov:artigo:v:30:y:2020:i:3:p:803-832
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    More about this item

    Keywords

    incentivo fiscal; inovação; Pesquisa Sondagem da ABDI; multinacionais;
    All these keywords.

    JEL classification:

    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy

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