Utilização pelas empresas do incentivo fiscal da inovação tecnológica

Detalhes bibliográficos
Autor(a) principal: Kuroki, Andreos Henrique
Data de Publicação: 2011
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
Texto Completo: http://dspace.mackenzie.br/handle/10899/26227
Resumo: Despite all the positive factors that technological innovation can provide companies, since the creation of Tax Incentives for Technology Innovation Act of 2005 until 2009, only 1432 (thousand four hundred and thirty-two) companies have been benefited with this incentive, a very low volume compared with the number of companies considered innovative. It is estimated that only 14.5% of all enterprises that perform activities of Research and Development - R & D in the country are enjoying the benefits of Lei do Bem. The aim of this study is to identify the most relevant factors that motivate and hinder companies to use the tax incentive for technological innovation. This study is classified according to type as exploratory and descriptive. Regarding the method, this research is classified as qualitative. The population was composed of eleven companies that operate in different economic segments and the sample was represented by two groups of companies: those who have invested in innovation and technology research and were benefited with tax incentives for technological innovation and those who invested in innovation and technology research, however, not used this tax incentive. Data were collected through interviews with executives of these companies and the results were analyzed using the technique of content analysis. The main results of the study found that Brazilian companies are investing in technological innovation: to get competitive advantage over their competitors, keep the products current and competitive in domestic and international markets, reduce the number of complaints from its customers, maintaining its position in market, reduce costs and survive in the competitive market. The main factors that may hinder or prevent the Brazilian companies to invest in technological innovation are related: the uncertainty regarding the economic outlook and global crises, budget available to invest in technological innovation, lack of legislation to protect companies that invested in technological innovation , lack of skilled labor; rigidity of the organizational structure of businesses, reduction in profitability due to investment in innovation or due to restrictions of the headquarters. The main factors that prevent companies from using the Tax Incentive Technological Innovation are: requirement for regular tax; obligation to determine the Income Tax and Social Contribution on Real Profit; need to implement controls for the control of spending on technological innovation, unawareness of the benefits of the Good Law, the lack of clarity in the definition of projects that can be included in the incentive and the requirement that investments in innovation are made in the country.
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spelling 2016-03-15T19:32:26Z2020-05-28T18:17:21Z2011-11-122020-05-28T18:17:21Z2011-02-10http://dspace.mackenzie.br/handle/10899/26227Despite all the positive factors that technological innovation can provide companies, since the creation of Tax Incentives for Technology Innovation Act of 2005 until 2009, only 1432 (thousand four hundred and thirty-two) companies have been benefited with this incentive, a very low volume compared with the number of companies considered innovative. It is estimated that only 14.5% of all enterprises that perform activities of Research and Development - R & D in the country are enjoying the benefits of Lei do Bem. The aim of this study is to identify the most relevant factors that motivate and hinder companies to use the tax incentive for technological innovation. This study is classified according to type as exploratory and descriptive. Regarding the method, this research is classified as qualitative. The population was composed of eleven companies that operate in different economic segments and the sample was represented by two groups of companies: those who have invested in innovation and technology research and were benefited with tax incentives for technological innovation and those who invested in innovation and technology research, however, not used this tax incentive. Data were collected through interviews with executives of these companies and the results were analyzed using the technique of content analysis. The main results of the study found that Brazilian companies are investing in technological innovation: to get competitive advantage over their competitors, keep the products current and competitive in domestic and international markets, reduce the number of complaints from its customers, maintaining its position in market, reduce costs and survive in the competitive market. The main factors that may hinder or prevent the Brazilian companies to invest in technological innovation are related: the uncertainty regarding the economic outlook and global crises, budget available to invest in technological innovation, lack of legislation to protect companies that invested in technological innovation , lack of skilled labor; rigidity of the organizational structure of businesses, reduction in profitability due to investment in innovation or due to restrictions of the headquarters. The main factors that prevent companies from using the Tax Incentive Technological Innovation are: requirement for regular tax; obligation to determine the Income Tax and Social Contribution on Real Profit; need to implement controls for the control of spending on technological innovation, unawareness of the benefits of the Good Law, the lack of clarity in the definition of projects that can be included in the incentive and the requirement that investments in innovation are made in the country.Desde a criação do Incentivo Fiscal da Inovação Tecnológica pela Lei do Bem, em 2005 até o ano de 2009, apenas 1432 empresas foram beneficiadas pelo referido incentivo, um volume muito baixo quando comparado com a quantidade de empresas consideradas inovadoras. Estima-se que apenas 14,5% do total das empresas que realizam atividades de Pesquisa e Desenvolvimento (P&D) no país estejam usufruindo dos benefícios da Lei do Bem. Este estudo objetivou identificar os fatores mais relevantes que motivam e dificultam as empresas a utilizarem o incentivo fiscal da inovação tecnológica, segundo a percepção dos gestores das empresas. Quanto ao tipo, este estudo é classificado como exploratório e descritivo. Quanto ao método, esta pesquisa é classificada como qualitativa. No córpus analisado, a população foi composta por 11 empresas que atuam em diversos segmentos e a amostra foi representada por dois grupos de empresas: aquelas que investiram em inovação e pesquisa tecnológica e que usufruíram do incentivo fiscal da inovação tecnológica e aquelas que investiram em inovação e pesquisa tecnológica, mas que não utilizaram o referido incentivo fiscal. Os dados foram coletados por meio de entrevistas realizadas com executivos dessas empresas e os resultados foram analisados por meio da técnica de análise de conteúdo. A partir dos principais resultados do estudo, verifica-se que as empresas brasileiras investem em inovação tecnológica para: obter vantagens competitivas em relação a seus concorrentes, manter os produtos atualizados e competitivos no mercado nacional e internacional, reduzir o número de reclamações de seus clientes, manter sua posição no mercado, reduzir custos e sobreviver no mercado competitivo. Por outro lado, as empresas deixam de investir em inovação tecnológica devido: às incertezas quanto ao cenário econômico e às crises mundiais, ao orçamento disponível para investir em inovação tecnológica, à falta de uma legislação para proteção das empresas que investem em inovação tecnológica, à ausência de mão-de-obra especializada, à rigidez da estrutura organizacional das empresas, à redução da lucratividade em virtude dos investimentos em inovação e de burocracias e restrições de sua matriz. Os principais fatores que impedem as empresas de utilizar o Incentivo Fiscal da Inovação Tecnológica são: a exigência de regularidade fiscal, a obrigatoriedade de apurar o Imposto de Renda e a Contribuição Social sobre o Lucro Líquido com base no Lucro Real, a necessidade da implementação de controles para contenção dos gastos com inovação tecnológica, o desconhecimento dos benefícios da Lei do Bem, a falta de clareza na definição dos projetos que podem ser incluídos no incentivo e a exigência de que os investimentos em inovação sejam realizados no país.Fundo Mackenzie de Pesquisaapplication/pdfporUniversidade Presbiteriana MackenzieControladoria EmpresarialUPMBRCiências Contábeisinovação tecnológicaincentivo fiscal da inovação tecnológicalei do bemempresas brasileirastechnological innovationfiscal incentives for innovation technologylei do bembrazilian companiesCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISUtilização pelas empresas do incentivo fiscal da inovação tecnológicainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisFormigoni, Henriquehttp://lattes.cnpq.br/7989666444257591Marcondes, Reynaldo Cavalheirohttp://lattes.cnpq.br/5082252604805492Weffort, Elionor Farah Jreigehttp://lattes.cnpq.br/3929537799335350http://lattes.cnpq.br/8043462427598255Kuroki, Andreos Henriquehttp://tede.mackenzie.br/jspui/retrieve/3131/Andreos%20Henrique%20Kuroki.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/877/1/Andreos%20Henrique%20Kuroki.pdfinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEOREORE.xmltext/xml2662http://dspace.mackenzie.br/bitstream/10899/26227/1/ORE.xml76ec835bc3e40369c430794b924ae58dMD5110899/262272020-05-28 15:17:21.499Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI
dc.title.por.fl_str_mv Utilização pelas empresas do incentivo fiscal da inovação tecnológica
title Utilização pelas empresas do incentivo fiscal da inovação tecnológica
spellingShingle Utilização pelas empresas do incentivo fiscal da inovação tecnológica
Kuroki, Andreos Henrique
inovação tecnológica
incentivo fiscal da inovação tecnológica
lei do bem
empresas brasileiras
technological innovation
fiscal incentives for innovation technology
lei do bem
brazilian companies
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
title_short Utilização pelas empresas do incentivo fiscal da inovação tecnológica
title_full Utilização pelas empresas do incentivo fiscal da inovação tecnológica
title_fullStr Utilização pelas empresas do incentivo fiscal da inovação tecnológica
title_full_unstemmed Utilização pelas empresas do incentivo fiscal da inovação tecnológica
title_sort Utilização pelas empresas do incentivo fiscal da inovação tecnológica
author Kuroki, Andreos Henrique
author_facet Kuroki, Andreos Henrique
author_role author
dc.contributor.advisor1.fl_str_mv Formigoni, Henrique
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/7989666444257591
dc.contributor.referee1.fl_str_mv Marcondes, Reynaldo Cavalheiro
dc.contributor.referee1Lattes.fl_str_mv http://lattes.cnpq.br/5082252604805492
dc.contributor.referee2.fl_str_mv Weffort, Elionor Farah Jreige
dc.contributor.referee2Lattes.fl_str_mv http://lattes.cnpq.br/3929537799335350
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/8043462427598255
dc.contributor.author.fl_str_mv Kuroki, Andreos Henrique
contributor_str_mv Formigoni, Henrique
Marcondes, Reynaldo Cavalheiro
Weffort, Elionor Farah Jreige
dc.subject.por.fl_str_mv inovação tecnológica
incentivo fiscal da inovação tecnológica
lei do bem
empresas brasileiras
topic inovação tecnológica
incentivo fiscal da inovação tecnológica
lei do bem
empresas brasileiras
technological innovation
fiscal incentives for innovation technology
lei do bem
brazilian companies
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
dc.subject.eng.fl_str_mv technological innovation
fiscal incentives for innovation technology
lei do bem
brazilian companies
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
description Despite all the positive factors that technological innovation can provide companies, since the creation of Tax Incentives for Technology Innovation Act of 2005 until 2009, only 1432 (thousand four hundred and thirty-two) companies have been benefited with this incentive, a very low volume compared with the number of companies considered innovative. It is estimated that only 14.5% of all enterprises that perform activities of Research and Development - R & D in the country are enjoying the benefits of Lei do Bem. The aim of this study is to identify the most relevant factors that motivate and hinder companies to use the tax incentive for technological innovation. This study is classified according to type as exploratory and descriptive. Regarding the method, this research is classified as qualitative. The population was composed of eleven companies that operate in different economic segments and the sample was represented by two groups of companies: those who have invested in innovation and technology research and were benefited with tax incentives for technological innovation and those who invested in innovation and technology research, however, not used this tax incentive. Data were collected through interviews with executives of these companies and the results were analyzed using the technique of content analysis. The main results of the study found that Brazilian companies are investing in technological innovation: to get competitive advantage over their competitors, keep the products current and competitive in domestic and international markets, reduce the number of complaints from its customers, maintaining its position in market, reduce costs and survive in the competitive market. The main factors that may hinder or prevent the Brazilian companies to invest in technological innovation are related: the uncertainty regarding the economic outlook and global crises, budget available to invest in technological innovation, lack of legislation to protect companies that invested in technological innovation , lack of skilled labor; rigidity of the organizational structure of businesses, reduction in profitability due to investment in innovation or due to restrictions of the headquarters. The main factors that prevent companies from using the Tax Incentive Technological Innovation are: requirement for regular tax; obligation to determine the Income Tax and Social Contribution on Real Profit; need to implement controls for the control of spending on technological innovation, unawareness of the benefits of the Good Law, the lack of clarity in the definition of projects that can be included in the incentive and the requirement that investments in innovation are made in the country.
publishDate 2011
dc.date.available.fl_str_mv 2011-11-12
2020-05-28T18:17:21Z
dc.date.issued.fl_str_mv 2011-02-10
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2020-05-28T18:17:21Z
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