Representativeness of the tax incentives of the informatics law in the economic result of the companies of Santa Catarina

• Autor(a) principal: Almeida, Dalci Mendes
• Data de Publicação: 2019
• Outros Autores: Pereira, Ian Mota
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/15789
• topic: Tax Incentives; Information Technology Law; Economic Result.; Incentivos Fiscales; Ley de Informática; Resultado Económico.; Incentivos Fiscais; Lei de Informática; Resultado Econômico.

Objective: The electronic complex is a sector that is constantly developing in the country. The government seeks through government policies to stimulate its growth by creating a series of incentives for companies in the technology sector that invest in research and development, such as the Information Technology Law. Thus, the objective of the research is to verify the representativeness of the tax incentives of the Information Technology Law in the economic result of companies from Santa Catarina. Methodology: The research is classified as descriptive, of survey and quantitative. The population was formed by 64 companies, which use the tax incentives of the Informatics Law, registered in the Ministry of Science, Technology, Innovations and Communications in 2014, being the sample represented by 18 companies. Data were analyzed using descriptive statistics. Results: The survey found that the waiver of taxes represented considerable amounts in the companies' economic results, in which 44.44% stated that the waiver from tax incentives represented more than 2% of the economic result (profit). Study Contributions: The research brings theoretical contributions, considering the little exploration of studies on the Information Technology Law in this area; and practices, given that it clarifies the prerogatives for granting the tax incentive, as well as numbers that can help companies in budget projections from the granting of the benefit, reducing their tax burden and, consequently, the costs of their activity , becoming more competitive and consolidated in the market.