Lei do bem: a panorama based on the characterization of the beneficiary enterprises located in the metropolitan region of Ribeirão Preto
Article Sidebar
Main Article Content
Abstract
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.
Downloads
Article Details
• The author (s) warrant that the contribution is original and unpublished and that it is not in the process of being evaluated in other journal (s);
• The journal is not responsible for the opinions, ideas and concepts issued in the texts, as they are the sole responsibility of the author (s);
• Publishers have the right to make textual adjustments and to adapt the article to the rules of publication.
Authors retain the copyright and grant the journal the right of first publication, with the work simultaneously licensed under the Creative Commons Attribution License, which allows the sharing of work with acknowledgment of authorship and initial publication in this journal.
Authors are authorized to take additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (eg publish in institutional repository or as book chapter), with acknowledgment of authorship and initial publication in this journal.
Authors are allowed and encouraged to publish and distribute their work online (eg in institutional repositories or on their personal page) at any point before or during the editorial process, as this can generate productive changes as well as increase the impact and citation of the published work (See The Effect of Free Access) at http://opcit.eprints.org/oacitation-biblio.html
References
CAGNAZZO, L.; TATICCHI, P.; BOTARELLI, M. Modelo de gestão da inovação: uma revisão de literatura. Revista Administração UFSM, Santa Maria, v.1, n. 3, p. 316-330, 2008.
EMPLASA, Empresa Paulista de Planejamento Metropolitano. Região Metropolitana de Ribeirão Preto. Disponível em < https://emplasa.sp.gov.br/RMRP>. Acesso em 06/08/2019.
GUEDES, T. J. S.; MÁRIO, P. C. Lei da Inovação Tecnológica e Lei do Bem: qual o papel efetivo de fomento à inovação e à pesquisa no Brasil? Revista Brasileira de Contabilidade, n. 236, p. 9-21, 2019.
LAKATOS, E.M.; MARCONI, M.A. Metodologia do trabalho científico. 4. ed. São Paulo: Atlas, 1992. 214p.
MCTIC (Ministério da Ciência, Tecnologia, Inovações e Comunicações). Relatório anual de incentivos fiscais - Lei nº11.196/05. Brasília: MCTIC, 2014. 86 p.
_____. Relatório anual de incentivos fiscais - Lei nº11.196/05. Brasília: MCTIC, 2013. 68 p.
_____. Relatório anual de incentivos fiscais - Lei nº11.196/05. Brasília: MCTIC, 2012. 65 p.
_____. Relatório anual de incentivos fiscais - Lei nº11.196/05. Brasília: MCTIC, 2011. 53 p.
_____. Relatório anual de incentivos fiscais - Lei nº11.196/05. Brasília: MCTIC, 2010. 48 p.
_____. Relatório anual de incentivos fiscais - Lei nº11.196/05. Brasília: MCTIC, 2009. 47 p.
_____. Relatório anual de incentivos fiscais - Lei nº11.196/05. Brasília: MCTIC, 2008. 45 p.
_____. Relatório anual de incentivos fiscais - Lei nº11.196/05. Brasília: MCTIC, 2007. 26 p.
_____. Relatório anual de incentivos fiscais - Lei nº11.196/05. Brasília: MCTIC, 2006. 10 p.
PORTER, M. Vantagem competitiva: criando e sustentando um desempenho superior. Rio de Janeiro: Campus, 1989.
SANTOS, B. M. M.; FERREIRA, E. P.; SILVA, E. D. P.; AGUIAR FILHO, A. C. Mensuração da Gestão da Inovação em um banco brasileiro sob a ótica das cinco dimensões da inovação. Revista Gestão e Planejamento, Salvador, v. 20, p. 149-168, 2019.
SHIMADA, E. Efetividade da Lei do Bem no estímulo ao desenvolvimento em P&D: uma análise com dados em painel. 62f. Dissertação (mestrado). Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto, 2013.
TIDD, J; BESSANT, J. Gestão da inovação. 5. ed. Porto Alegre: Bookman, 2015.