Impactos dos incentivos fiscais na inovação de grandes empresas: uma avaliação a partir da pesquisa Sondagem de Inovação da ABDI

Ulisses Pereira dos Santos; Márcia Siqueira  Rapini; Philipe Scherrer  Mendes

Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey

Authors

Ulisses Pereira dos Santos Centro de Desenvolvimento e Planejamento Regional, Universidade Federal de Minas Gerais https://orcid.org/0000-0002-6912-0479
Márcia Siqueira Rapini Centro de Desenvolvimento e Planejamento Regional, Universidade Federal de Minas Gerais https://orcid.org/0000-0002-8035-3003
Philipe Scherrer Mendes Centro de Desenvolvimento e Planejamento Regional, Universidade Federal de Minas Gerais https://orcid.org/0000-0002-6481-6928

Abstract

Tax incentives are an instrument used to expand innovative efforts either quantitatively or qualitatively. In Brazil, fiscal incentives were broadened in 2005 with the Law of Good. This article analyzes the innovative efforts of companies in the ABDI Research Survey, comparing those that received tax incentives vis-à-vis those that did not receive, also controlling for the origin of capital. The analyzes carried out with Logit model indicated that the impacts of the tax incentives on the type of innovation performed vary according to the technological intensity of the sectors. But the tax incentives were not significant in relation to the origin of capital, indicating that they do not alter the innovation dynamics of the subsidiary companies.

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Published

2021-02-03

How to Cite

SANTOS, U. P. dos; RAPINI, M. S. .; MENDES, P. S. . Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey. Nova Economia, [S. l.], v. 30, n. 3, p. 803–832, 2021. Disponível em: https://revistas.face.ufmg.br/index.php/novaeconomia/article/view/5687. Acesso em: 23 dec. 2024.

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Issue

Vol. 30 No. 3 (2020)

Section

Regular Issue

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