THE ISSUE OF TECHNOLOGICAL INNOVATION IN THE BRAZILIAN PRODUCTIVE SECTOR AND THE TAX INCENTIVE POLICY OF THE LAW OF GOOD: AN APPROACH BASED ON THE WORK OF CAIO PRADO JÚNIOR A PROBLEMÁTICA DA INOVAÇÃO TECNOLÓGICA NO SETOR PRODUTIVO BRASILEIRO E A POLÍTICA DE INCENTIVO FISCAL DA LEI DO BEM: UM OLHAR A PARTIR DA OBRA DE CAIO PRADO JÚNIOR EL PROBLEMA DE LA INNOVACIÓN TECNOLÓGICA EN EL SECTOR PRODUCTIVO BRASILEÑO Y LA POLÍTICA DE INCENTIVOS FISCALES DE LA LEI DO BEM: UNA MIRADA DESDE LA OBRA DE CAIO PRADO JÚNIOR

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dc.contributor.authorAndrade M.A.O.
dc.contributor.authorMenezes D.F.N.
dc.date.accessioned2024-12-01T06:11:31Z
dc.date.available2024-12-01T06:11:31Z
dc.date.issued2024
dc.description.abstract© 2024, UNIVALI. All rights reserved.Contextualization: Brazil had its own economic development, which generated, after the country's independence, a nation with a thought, tradition and commercial culture aimed at supplying foreign needs through commodities, but lacking the culture of innovation that is essential for economic progress and competitiveness. With the advent of the Lei do Bem [Law of Good] (L. 11.196/05) which grants tax benefits to companies that innovate, it is observed, through the available data, that this tax incentive policy is very little used in the Brazilian business environment. This article therefore sets out to understand the historical dynamics behind this scenario. Objective: To examine how public policies aimed at fostering innovation (the main object of which is the Lei do Bem) impacted the Brazilian industrial scenario, in view of the country's past reliance on extraction/mining and the lack of technological innovations in the productive sector. Our aim is to relate the mentality formed during this period with the current reality. Method: An explanatory methodology was used, where despite the complexity of the subject, we sought to establish a link between the past and the present. The means of investigation are bibliographic research, in particular an analysis of the work "História Econômica do Brasil” by Caio Prado Júnior, and document research. Results: This work demonstrates that although the tax incentive policy of the Lei do Bem is important, and has had some impact, its benefits are underutilized. Despite the ease which these benefits can be obtained through the law, few companies are taking advantage of them. One of the main reasons for this lack of use of this policy is that Brazilian businesses are still operating under a colonial bias that tends to be averse to innovative activities. This social aspect needs to be taken into consideration when improving this law and developing new innovation policies.
dc.description.firstpage373
dc.description.issuenumber2
dc.description.lastpage395
dc.description.volume29
dc.identifier.doi10.14210/nej.v29n2.p373-395
dc.identifier.issnNone
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/39799
dc.relation.ispartofNovos Estudos Juridicos
dc.rightsAcesso Restrito
dc.subject.otherlanguageAnalysis of the Difficulties of Innovation in Brazil
dc.subject.otherlanguageEconomic History of Brazil
dc.subject.otherlanguageInnovation
dc.subject.otherlanguageLaw of Good
dc.subject.otherlanguageTax Incentive Policy
dc.titleTHE ISSUE OF TECHNOLOGICAL INNOVATION IN THE BRAZILIAN PRODUCTIVE SECTOR AND THE TAX INCENTIVE POLICY OF THE LAW OF GOOD: AN APPROACH BASED ON THE WORK OF CAIO PRADO JÚNIOR A PROBLEMÁTICA DA INOVAÇÃO TECNOLÓGICA NO SETOR PRODUTIVO BRASILEIRO E A POLÍTICA DE INCENTIVO FISCAL DA LEI DO BEM: UM OLHAR A PARTIR DA OBRA DE CAIO PRADO JÚNIOR EL PROBLEMA DE LA INNOVACIÓN TECNOLÓGICA EN EL SECTOR PRODUCTIVO BRASILEÑO Y LA POLÍTICA DE INCENTIVOS FISCALES DE LA LEI DO BEM: UNA MIRADA DESDE LA OBRA DE CAIO PRADO JÚNIOR
dc.typeArtigo
local.scopus.citations0
local.scopus.eid2-s2.0-85210044945
local.scopus.updated2024-12-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85210044945&origin=inward
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