Lei do bem: a panorama based on the characterization of the beneficiary enterprises located in the metropolitan region of Ribeirão Preto

• Autor(a) principal: Teixeira de Souza, Marina
• Data de Publicação: 2020
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Brasileira Multidisciplinar
• Texto Completo: http://revistarebram.com/index.php/revistauniara/article/view/737
• topic: Lei do Bem; Incentivos Fiscais; Pesquisa; Desenvolvimento e Inovação.

The Brazilian federal government has stimulated innovation through public policies, one of which is the Lei do Bem, in a succinct way, the proposal of this law is to give  tax incentives to legal entities. The objective of the present work is to outline an overview of the Lei do Bem in the period 2006-2014 based on the characterization of the beneficiary companies in the Metropolitan Region of Ribeirão Preto and the establishment of possible relationships among these companies in order to reveal some pattern of behavior in the access to the Lei do Bem Program. The methodology used in this study is documentary research, based on the consultation of primary source. The data were made available by the Ministry of Science, Technology, Innovations and Communications (MCTIC) via the Electronic System of the Citizen Information Service (e-Sic) and the research steps were: analysis and consolidation of the data sent by MCTIC, via e-Sic, in a single worksheet; individualization of the companies benefiting from the program; consultation with the system for consulting the Issuance of Proof of Registration and Registration Status of the National Register of Legal Entities (CNPJ). The main finding of the research is that investment in research results in a notorious development for society and, more than that, it is an indicator of technological dynamism and commitment to innovation.