| dc.description.abstract | This dissertation aims to analyze the structure of the contribution of economic domain intervention destined to finance the “University-Business Interaction Stimulation Program to support Innovation” in the Brazilian State, called cideroyalties, through the method of deductive approach, with emphasis on the Economic Analysis of Law (AED). Through research, reading and filing of bibliographic material, based on numerical indicators extracted from the social reality and the official organs, we observe the results by which nineteen years after its creation, not only the goal to consolidate national expenditures. Science and Technology, as well as laying the groundwork for raising them to 2.5% of GDP has not been met, as well as the reasons why MCTI S&T expenditures relative to GDP have fallen after 2013, when it reached 0.18% of GDP, returning to the levels observed in the early 2000s, being 0.13% of GDP in 2014 and 0.12% of GDP in 2015. In conclusion, the present study addresses the reasons that led to the cide-royalties being inefficient in relation to their purpose, resulting only in the allocation of resources obtained to a fund, which can be used for the most varied goals, without any state activity directed at it, in clear deviation of purpose and destination, making its validity and permanence in the National Tax System questionable. | en |
