Política fiscal e inovação no Brasil: uma investigação sobre o arranjo de incentivos da Lei do Bem e do Fundo Nacional de Desenvolvimento Científico e Tecnológico

Abstract

The innovation has become the watchword for society and the market, which gives rise to the need to encourage it. With this in mind, Brazil has two legal instruments for tax incentives for innovation, the Lei do Bem and the Fundo Nacional de Desenvolvimento Científico e Tecnológico FNDCT. In this vein, the present work intends to analyze the arrangement of incentives to innovation of the instruments under discussion, with the scope of identifying if obstruct the objective of contributing to the improvement of the national innovative performance. Therefore, at first, the Brazilian legal system is analyzed, with regard to the legal provisions that reach tax incentives for innovation, from the perspective of Italian legal realism. In the second section, what is innovation is conceptualized, its relationship with Human Rights and economic development. Subsequently, the Lei do Bem and the FNDCT are presented and analyzed, with regard to their incentives and the arrangement of these fiscal instruments. The general result of the research is that the present incentive arrangements are detrimental to the common objective of the instruments, as they disregard fundamental issues when it comes to science, technology and innovation, such as: special treatment for small businesses, strengthening of the triple model helix, coordination and coherence in public policy, constant institutional dialogue with the other actors involved and related issues.