A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil

Detalhes bibliográficos
Autor(a) principal: Almeida, Dalci Mendes
Data de Publicação: 2016
Outros Autores: Junges, Ivone
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Catarinense da Ciência Contábil (Online)
Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/2149
Resumo: There are several tax breaks provided by the government for investment in research, development and innovation that companies may benefit. However, there are few companies that use such benefits. One of the reasons is that they can not identify innovation. In this sense, this study aims at developing an innovative model for identifying the use of tax breaks. The research is classified as descriptive. With regard to data collection procedures, it was used the case study of a large electronics industry in the Brazilian southern region. In relation to the approach the problem, it is a qualitative research. The model was developed based on Law 11.1196 (2005), Lei do Bem, the Oslo Manual and Literature on Innovation. The survey results indicate how valid the model proposed in this research is, as it was possible to identify technological innovation (product, process, market) in the company studied for the use of tax breaks from Lei do Bem. It was concluded that it was possible to identify the different types of technological innovation in research projects, development and innovation in the studied company.
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spelling A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of BrazilProposta de um modelo de identificação da inovação tecnológica para a utilização de incentivos fiscais: um estudo em uma indústria de eletroeletrônicos sul brasileiraTechnological InnovationTax breaksLei do Bem.Inovação TecnológicaIncentivos FiscaisLei do Bem.There are several tax breaks provided by the government for investment in research, development and innovation that companies may benefit. However, there are few companies that use such benefits. One of the reasons is that they can not identify innovation. In this sense, this study aims at developing an innovative model for identifying the use of tax breaks. The research is classified as descriptive. With regard to data collection procedures, it was used the case study of a large electronics industry in the Brazilian southern region. In relation to the approach the problem, it is a qualitative research. The model was developed based on Law 11.1196 (2005), Lei do Bem, the Oslo Manual and Literature on Innovation. The survey results indicate how valid the model proposed in this research is, as it was possible to identify technological innovation (product, process, market) in the company studied for the use of tax breaks from Lei do Bem. It was concluded that it was possible to identify the different types of technological innovation in research projects, development and innovation in the studied company.As empresas podem se utilizar de incentivos fiscais proporcionados pelo governo para investimentos em pesquisa, desenvolvimento e inovação. No entanto, poucas são aquelas que se utilizam de tais benefícios. Um dos motivos é o fato de não saberem identificar a inovação. Nesse sentido, o estudo consiste em elaborar um modelo de identificação da inovação para a utilização de incentivos fiscais. A pesquisa quanto aos objetivos foi classificada como descritiva. No que se refere aos procedimentos de coleta de dados utilizou-se o estudo de caso numa indústria de eletroeletrônicos de grande porte, na região sul brasileira. E, com relação à abordagem do problema, trata-se de uma pesquisa qualitativa. O modelo foi desenvolvido com base na Lei 11.1196, de 2005, Lei do Bem, no Manual de Oslo e Literatura sobre a Inovação. Os resultados da pesquisa indicam a validade do modelo proposto, uma vez que foi possível identificar a inovação tecnológica (produto, processo, mercado) na empresa estudada para a utilização dos incentivos fiscais da Lei do Bem. Conclui-se que foi possível identificar os diferentes tipos de inovação tecnológica nos projetos de pesquisa, desenvolvimento e inovação na empresa estudada. Conselho Regional de Contabilidade de Santa Catarina2016-04-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/214910.16930/2237-7662/rccc.v15n44p49-59Revista Catarinense da Ciência Contábil; Vol. 15 No. 44 (2016): Janeiro-Abril; p. 49-59Revista Catarinense da Ciência Contábil; v. 15 n. 44 (2016): Janeiro-Abril; p. 49-592237-76621808-3781reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/2149/1882Copyright (c) 2016 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessAlmeida, Dalci MendesJunges, Ivone2024-03-08T19:43:44Zoai:ojs.pkp.sfu.ca:article/2149Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2024-03-08T19:43:44Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false
dc.title.none.fl_str_mv A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil
Proposta de um modelo de identificação da inovação tecnológica para a utilização de incentivos fiscais: um estudo em uma indústria de eletroeletrônicos sul brasileira
title A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil
spellingShingle A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil
Almeida, Dalci Mendes
Technological Innovation
Tax breaks
Lei do Bem.
Inovação Tecnológica
Incentivos Fiscais
Lei do Bem.
title_short A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil
title_full A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil
title_fullStr A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil
title_full_unstemmed A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil
title_sort A proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil
author Almeida, Dalci Mendes
author_facet Almeida, Dalci Mendes
Junges, Ivone
author_role author
author2 Junges, Ivone
author2_role author
dc.contributor.author.fl_str_mv Almeida, Dalci Mendes
Junges, Ivone
dc.subject.por.fl_str_mv Technological Innovation
Tax breaks
Lei do Bem.
Inovação Tecnológica
Incentivos Fiscais
Lei do Bem.
topic Technological Innovation
Tax breaks
Lei do Bem.
Inovação Tecnológica
Incentivos Fiscais
Lei do Bem.
description There are several tax breaks provided by the government for investment in research, development and innovation that companies may benefit. However, there are few companies that use such benefits. One of the reasons is that they can not identify innovation. In this sense, this study aims at developing an innovative model for identifying the use of tax breaks. The research is classified as descriptive. With regard to data collection procedures, it was used the case study of a large electronics industry in the Brazilian southern region. In relation to the approach the problem, it is a qualitative research. The model was developed based on Law 11.1196 (2005), Lei do Bem, the Oslo Manual and Literature on Innovation. The survey results indicate how valid the model proposed in this research is, as it was possible to identify technological innovation (product, process, market) in the company studied for the use of tax breaks from Lei do Bem. It was concluded that it was possible to identify the different types of technological innovation in research projects, development and innovation in the studied company.
publishDate 2016
dc.date.none.fl_str_mv 2016-04-06
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revista.crcsc.org.br/index.php/CRCSC/article/view/2149
10.16930/2237-7662/rccc.v15n44p49-59
url https://revista.crcsc.org.br/index.php/CRCSC/article/view/2149
identifier_str_mv 10.16930/2237-7662/rccc.v15n44p49-59
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revista.crcsc.org.br/index.php/CRCSC/article/view/2149/1882
dc.rights.driver.fl_str_mv Copyright (c) 2016 Revista Catarinense da Ciência Contábil
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Revista Catarinense da Ciência Contábil
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
dc.source.none.fl_str_mv Revista Catarinense da Ciência Contábil; Vol. 15 No. 44 (2016): Janeiro-Abril; p. 49-59
Revista Catarinense da Ciência Contábil; v. 15 n. 44 (2016): Janeiro-Abril; p. 49-59
2237-7662
1808-3781
reponame:Revista Catarinense da Ciência Contábil (Online)
instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)
instacron:CRCSC
instname_str Conselho Regional de Contabilidade de Santa Catarina (CRCSC)
instacron_str CRCSC
institution CRCSC
reponame_str Revista Catarinense da Ciência Contábil (Online)
collection Revista Catarinense da Ciência Contábil (Online)
repository.name.fl_str_mv Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)
repository.mail.fl_str_mv ||revista@crcsc.org.br
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