SOCIAL RESPONSIBILITY, TAX INCENTIVES IN THE SCIENCE, TECHNOLOGY AND INNOVATION (CT& I)

• Autor(a) principal: Lewis, Sandra Barbon
• Data de Publicação: 2010
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Scientia Iuris (Online)
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/7661
• topic: Social Responsibility; Sustainable Development; Tax incentives; Science; Technology and Innovation (CT& I).; Responsabilidade Social; Desenvolvimento Sustentável; Incentivos Fiscais; CT&I (Ciência; Tecnologia e Inovação).

This article aims to demonstrate the relation that exists among Social Responsibility, Science, Technology and Innovation (CT& I) and Tax incentives, intending to point the possibility of the companies to practice social and responsibility actions using tax incentives, available by brazilian legislation, to those companies that work with Science, Technology and Innovation (CT& I). The study bases on inductive and deductive methods of boarding and shows itself by a limiter of the difficulty of accessing official data, capable to demonstrate the amplitude of using tax incentives by the companies, which also provokes the interest for a next research based on the same context. This research demonstrates social and economical impacts, in order to optimize  company performance, and, at the same time, the social one, since it shows the use of tax incentives as a way to promote social responsibility, also demonstrating that social responsibility of a company is far from philanthropy or a social support in favor of something bigger: the promotion of a sustainable development and a better quality for life.