Benefícios fiscais da Lei do Bem à inovação como um dos meios de indução ao desenvolvimento econômico e social do país

Abstract

The historical experience of countries demonstrates that the generation of wealth, employment, income, and opportunities, combined with productive diversification and increase of value-added in production of goods and services, directly depends on strengthening a country's research and innovation capacities. The socio-economic development of countries is, to a greater extent, anchored on innovation, which is based on scientific and technological advancement. From the Constitutional Amendment n. 85/2015, the theme of innovation was inserted into the Brazilian Constitution. This fact highlights the articulation between public and private entities for innovation improvement, reinforcing the role of the Government in encouraging the development of novelty, with the aim of stimulating the cooperation between agencies, public and private entities, including the sharing of specialized human resources and installed capacity, with the purpose of accomplishing research, scientific and technological development and innovation (CT&I) projects. On the basis of the commands contained in the Federal Constitution of Brazil and in the nonconstitutional legislation - Lei do Bem (11.196 / 2005) and its alterations, the objective of this study is to analyze the efficiency of Lei do Bem as one of the instruments for fostering innovation and evolution of the National Development Program, in accordance with the methodological proposal of the Economic Analysis of Law – EAL. The work was based on data published by the Ministry of Science Technology Innovations and Communications, PINTEC and the IRS Brazil, as well as on the elements contained in legislation and doctrine on fostering innovation and tax incentives, in order to achieve concretization of the researched theme. It was concluded that the tax benefits granted by the Lei do Bem cannot be considered efficient as a means of inducing national development, as it is intended only for companies that opt for real profit, which have tax profits and also cause legal uncertainty regarding the scope and interpretation of the Lei do Bem.