Uma contribuição para a avaliação do Valor Adicionado pelos incentivos fiscais da Lei do Bem às pessoas purídicas que realizaram pesquisa e desenvolvimento de inovação tecnológica

• Autor(a) principal: Silva, Edivaldo Batista da
• Data de Publicação: 2023
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/32203
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Incentivos fiscais; Lei do Bem; Inovação; Inovação tecnológica; Análise estatística; Correlação de Pearson; Tax incentives; Good law; Innovation; Technological innovation; Statistical analysis; Pearson's correlation

This dissertation aims to analyze, through the Gross Added Value (VAB) if the tax benefits, introduced by Law nº 11.196/2005, usually referred to as Good law, had a statistically significant impact on the generation of wealth of Brazilian publicly-held companies, not financial institutions, beneficiaries of the referred program, between the years 2010 and 2020. Under the methodological aspect, this study can be classified in its purpose as pure basic research, since it is destined exclusively to the expansion of knowledge, as for the purposes, it is characterized as research exploratory, because it sought to make the research problem understandable through a bibliographic and descriptive study, seeking to describe the characteristics of certain phenomena; as for the means, bibliographical research was used, covering books, theses, dissertations and documental research, composed of documents from private and public bodies. Regarding the approach, the quantitative method was used in the treatment of data. The target population of the study was characterized by non-financial Brazilian publicly-held companies, whose samples were considered by non-financial companies, with active registration status (in May/2022), at the CVM, and which had the Value Added Statements (DVA) in all periods between 2010 and 2020, totaling 190 companies. For data analysis, Generalized Linear Models (GZLM) were used. Generalized Estimating Equations (GEE) extend the GZLM to allow for repeated measurements. The technique adopted was the Mixed Model, which deals with panel data using Pearson's chi-square or a number greater than 0 to fix the scale parameter. The correlation structure used was AR (1). The study showed that there was an increase of 9.98% in the number of companies that used the Good law between 2010 and 2020, with a percentage of use ranging from 12.1% to 31.1%. Large companies were the ones that used the tax incentive the most and had a higher gross value added and average size than non-beneficiary companies. As of 2016, there was a tendency to adhere to the Good law. The answers found, in this study, indicate convergence between the variables: companies benefiting from the Good law and the VAB and that they are statistically relevant