BUSINESS TECHNOLOGICAL INNOVATION AND FISCAL PUBLIC POLICIES IN BRAZIL

Abstract

Thus, this research consists of examining the influence of fiscal public policies, anchored in the national legal system, insofar as they are norms, with business innovation. The theoretical basis of the research is based on Schumpeter's conceptual model, which seeks to characterize the innovative process from the processes of search and selection of innovations. For that, the qualitative approach was used as a methodology, being the research of the descriptive type and bibliographic character. In this way, the main laws to encourage technological innovation were described, highlighting their positive and negative points. It was also shown how is the rate of innovation in recent years and verified that tax incentives had little influence on the low rate of innovation observed, as well as, in relation to the Lei do Bem, through a collection of studies that used better analytical techniques, it was found that it has proved to be an important ally in the promotion of fiscal policies. It was concluded that, although the country woke up late in the sense of stimulating technological innovation, we are on the right path, with regard to the public sector, in providing means, such as tax incentives, to achieve this objective. The awareness raised on this issue, in my view, is, despite its character of intangible asset, a very valuable asset.