Metodologias de auditoria de inovação tecnológica na análise do benefício fiscal da Lei do Bem

Abstract

In Brazil there are several tax incentive programs aimed at boosting investments to technological innovation by companies. Law 11.196 / 2005 known as the Good Law is one of them, granting tax incentives to companies that invest in Research, Development and Innovation. This research aims to raise the process and analyze the existence of technology innovation audit methodologies, used in the evaluation of R, D & I projects prepared by companies eligible for the use of the Good Law tax benefit. Employee research is qualitative and exploratory based on multiple case study with data collection, using the interview in four auditing companies and in two governmental entities, document and content analysis. The results indicated that, although there is no formalized innovation audit methodology, there are methodologies present in the auditing companies' consulting processes, in the MCTIC technical analysis and in the IRS supervision. It is concluded that there is a need for improvements in legislation that mention a technology innovation audit methodology common to all processes in order to give legal certainty to eligible companies and to increase the participation of companies wishing to obtain the tax benefit of Good Law. This work contributes to future analysis and research by teachers, researchers and technicians who work with tax incentives and wish to create methodologies and / or process improvement that support management decisions in investment projects in technological innovations in the country.